Bill 142 proposes to amend various Revenue Acts - the Social Security Act, the Duty on Documents & Transfers Act, the Income Tax Management Act and the VAT Act - as well as the Various Laws relating to the Proceeds of Crime (Amendment) Act and...
EQF/MQF Level 6 | 16 ECTS | Accredited Higher Education Programme | Commences 1 October 2025 Booking is now open for the The MIT Course on Taxation 2025/2026, commencing 1 October 2025. The MIT Course on Taxation is a comprehensive, accredited programme covering both domestic (incl. VAT)...
The European Commission has launched a public consultation to gather input from stakeholders on modernising VAT rules for the travel and tourism sectors. The purpose of this initiative is to assess and revise: the special VAT scheme for travel agents VAT rules on passenger transport An online questionnaire...
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...
