The MTCA has issued guidance on the issuance of fiscal receipts by persons registered under article 11 as a "Small Enterprise". The guidance clarifies that, where such persons are required to issue a fiscal receipt (applies to all supplies made in Malta with the exception...
Effective 1 July 2026, purchases of low-value goods online from outside the EU and imported into Malta will be subject to a €3 duty charge (See MIT News 2 January 2026). The MTCA has issued guidance on the manner in which the duty is to...
The MTCA has announced that changes between VAT registrations under Article 10 and Article 11 may now be submitted through the VAT e Services portal. Taxpayers registered under Article 10 may submit a request for a change of registration to Article 11 during the first 12...
The European Commission has published the work programme for VAT in the Digital Age (ViDA) package, covering implementation activities tentatively planned for 2026 in connection with the implementation of VIDA. The VIDA Package Formally adopted in March 2025, the VIDA Package will be phased in gradually from...
The Malta Gaming Authority (MGA) and the Malta Tax and Customs Administration (MTCA) jointly hosted an information session for stakeholders on the new legislative framework for VAT and gaming taxes for the gambling and betting sector on 27 April 2026. During the session representatives from...
At the 5 May meeting of the ECOFIN Council, Member States agreed their position on a proposed amendment strengthening cooperation and VAT data sharing between national tax authorities, the European Public Prosecutor's Office (EPPO), the European Anti-Fraud Office (OLAF), and the Eurofisc network of anti-fraud...
The MTCA has published updated guidance on the definition of 'electronically supplied services' for the purposes of the VAT Act. This updated guidance comes into effect on 1 October 2026....
Further to the introduction of a VAT zero rate for passenger transport services by public lift (see MIT News 29 March 2026), the MTCA has issued a guideline confirming that the Commissioner recognises as a public lift the ‘Barrakka Lift’ (connecting Lascaris Wharf to the...
LN 84 of 2026 has introduced a revision to the wording of item 9 of Part 2 to the Fufth Schedule to the VAT Act. The provision, which currently exempts: "Government lotto and lotteries, the supply of agency services related thereto, and such other supplies related...
