VAT “Quick Fixes” – Draft Explanatory Notes published

In the run-up to 1 January 2020, the date of entry into force of Council Directive (EU) 2018/1910, Council Implementing Regulation (EU) 2018/1912, and Council Regulation (EU) 2018/1909, the EU Commission services is in the process of preparing Explanatory Notes which are intended to clarify...

VAT: scam letter alert

The Office of the CfR has issued an alert notice concerning scam letters sent to VAT-registered persons. The notice can be accessed here....

VAT exemption for services relating to sports – guidelines

The Office of the CfR has issued guidelines on the VAT exemption in terms of item 5 of Part 2 to the Fifth Schedule of the VAT Act, which applies to services relating to sports supplied by non-profit making organisations. The guidelines clarify that the exemption,...

VAT exemption for welfare services – guidelines

The Office of the CfR has issued guidelines on the VAT exemption in terms of item 11(4) of Part 2 to the Fifth Schedule of the VAT Act, which applies to welfare services supplied by a Government Institution or an institution/organisation recognised as a non-profit...

Cross-border VAT rulings

An updated list of cross-border VAT rulings has been published on the Taxation and Customs Union website. The EU Pilot Project allows taxable persons to obtain advance rulings on the VAT treatment of complex cross-border transactions. Currently, the following Member States participate in this project: Belgium, Denmark,...

Amendment to the VAT Refund to Travellers regulations

L.N. 116 of 2016, published on 6 June 2019, amending SL 406.13, introduced a revised definition of "non-resident traveller", which now reads: "a traveller whose domicile or habitual residence is not situated within the Community" (removing the under-6-month threshold contained in the previous definition). Furthermore, the €100...

VAT & Distributed Ledger Technology

The Indirect Tax Committee of the Malta Institute of Taxation carried out an analysis of the Malta VAT considerations of transactions involving Distributed Ledger Technology assets. The Technical Paper prepared by the Committee was submitted to the Office of the Commissioner for Revenue in the...

VAT – Yacht Leasing Guidelines

The Office of the Commissioner for Revenue has issued Guidelines on the Application of the Use and Enjoyment principle in Item 12 of Part 2 to the Third Schedule to the VAT Act in connection with leasing of pleasure boats. The Guidelines can be accessed...