As of 1 November 2026, a €2 Union handling fee, introduced by the new EU Customs Code published on 16 September, will apply. Guidance on this fee are now included on the previous guidance document on the €3 customs duty. Click here for the updated guidance....
The EU Commission has issued a proposal to extend the application of the anti-fraud measures in articles 199a and 199b of the VAT Directive, which expire in June 2026, until 2030. The optional Reverse Charge Mechanism and Quick Reaction Mechanism allow Member States to apply the...
The Ministry for Finance has published the Pre-Budget Consultation Document. It has been announced that the Budget for 2027 will be presented on 26 October 2026. ...
The MTCA has published guidelines detailing the transitory measures which apply when determining the VAT treatment of supplies made during the period of transition upon a legislative change to the classification of supplies from taxable to VAT exempt. The guidelines also set out the method...
The European Commission has launched a consultation on how VAT rules can be adapted to better support circular business models. The focus is on three key areas: the treatment of second-hand goods, donation vs destruction of viable goods, and the VAT deduction rules for passenger...
Subsidiary Legislation 406.02 enables a taxable person whose input tax is expected to exceed its output tax for 4 consecutive VAT periods to apply to the CfTC for the allocation of monthly instead of quarterly VAT periods. The MTCA has published a guideline which sets...
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...
