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...
An amendment to the Fifth Schedule Part 1 of the VAT Act has extended the exemption with right of deduction to "scheduled passenger transport services by means of public lift recognised as such by the Commissioner". LN 75 of 2026 also introduces a provision defining...
The Budget Measures Implementation Act was published by Act III of 2026. The Act amends the following: Civil Code Cap. 16 Customs Ordinance Cap. 378 - Income Tax Act. Cap. 123 1 Social Security Act Cap. 318 Motor Vehicles Registration and Licensing Act Cap. 368 Income Tax Management Act Cap. 372 Excise Duty...
The MTCA has published explanatory notes on the VAT treatment of the fee paid to the taxi operator when a booking is made via a platform. The Notes confirm that the taxi operator must account for VAT on the full price of the service paid...
Under current rules, parcels of a value of under €150 that are sent from a third country to a consumer in the EU are exempted from customs duties in the Member State of arrival. Member States have reached political agreement to remove the exemption and have...
The European Commission has published the latest version of the Combined Nomenclature (CN). The Combined Nomenclature is a tool for classifying goods, which classification determines which rate of customs duty applies upon importation and how the goods are treated for statistical purposes. This version of...
Further to the Budget for 2026 announced on 27 October 2025, the Budget Measures Implementation Bill has been published. The Bill 155 proposes amendments to: Part II Amendment to the Customs Ordinance. Cap. 37. Part III Amendments to the Income Tax Act. Cap. 123. Part...
