The MIT Guide to completing a VAT return has been updated to reflect the changes to the VAT Return implemented in 2024 as well as clarifications obtained during the course of 2025. The key changes are outlined in the Table of Changes, for ease of...
The Malta Tax and Customs Administration (MTCA) has published a series of Frequently Asked Questions (FAQs) relating to VAT to provide further guidance on key topics: Registration & De-registration - view here VAT rates & exemptions - view here Tax invoices & fiscal receipts -...
The MTCA has launched a survey for sole proprietors and self-employed individuals, inviting them to share their feedback to help MTCA enhance their services. The survey has been sent to the relevant stakeholders by email....
The Malta Tax & Customs Administration has published its Annual Report for 2024, which highlights the key achievements, major initiatives, and strategic progress made throughout the year. View the report here. source: cfr.gov.mt...
MIT representatives attended the closing event of the MTCA project - Strengthening tax compliance through implementation of real-time reporting in Malta – which was held on 5 June 2025. This project, which explored the feasibility of and options for the implementation of Real-Time Reporting (RTR) in...
LN 88 of 2025 amended item 11 of part 1 of the Fifth Schedule to the VAT Act which exempts (zero-rate) passenger transport services. The changes: moved the definitions of certain terms, previously contained in item 11, to part 5 of the Fifth Schedule (new...
The Budget Measures Implementation Act 2025 was published on 17 April 2025. Click the link to download....
The MTCA has published guidance on certain aspects of the new rules applicable as of 1 January 2025 further to Act XXXVIII of 2024 and Legal Notices 344 to 352....
The Malta Tax and Customs Administration (MTCA) has announced the establishment of the Large Taxpayer Office (LTO). This new unit within the MTCA is designed to provide a specialised, holistic service to entities and individuals who meet specific eligibility criteria. It will serve as a single...
