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...
The MIT hosted its Annual Tax Conference on 4 April 2025 at the Westin Dragonara Resort St. Julians. The event was opened by MIT President, Conrad Cassar Torregiani, who reflected on the work, achievements and continued relevance of the Institute, 30 years since its establishment on...
On 11 March 2025 the VIDA package was adopted by Council, following reconsultation with Parliament (see MIT News 5 November 2024). The revisions to the VAT Directive, the Implementing Regulation and the Regulation on Administrative Co-operation which implement the VIDA package will enter into force...
The MTCA has issued Explanatory Notes, for the purpose of article 3(2)(c) of Cap. 512 of the Laws of Malta, on the changes to the VAT Act introduced by Act XXXVIII of 2024 and Legal Notices 344 to 353 of 2024, which entered into effect...
Legal Notice 344 of 2024 introduces an amendment to item 6 of Part 2 to the Third Schedule of the VAT Act in relation to admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events where the attendance is virtual; and Services and ancillary...
Legal Notices 354 and 355 of 2024 introduce the reduction on VAT rate on women's sanitary products announced with the Budget for 2025. Certain sanitary items essential for women’s health, which are subject to VAT at 5% will, effective 1 January 2025, be exempt (zero-rated) pursuant...
