The Malta Institute of Taxation has participated in the consultation launched by the EU Commission on the VAT Travel Agents Scheme and the VAT rules of passenger transport (See MIT News 26 July 2025). The Indirect Tax Committee of the MIT submitted, on behalf of the...
The EU Commission has published an implementation strategy which sets out the actions that it will deploy to support businesses and Member States with the implementation of the VAT in the Digital Age (ViDA) package. A reminder of the VIDA implementation timeline: 14 April 2025 Member States...
To mark its 30th anniversary, the Institute is offering alumni of the MIT Course on Taxation, who completed the course between 2005 and 2019, the opportunity to supplement the knowledge obtained by enrolling for any lecture/s of the MIT Course on Taxation 2025/2026. The MIT Course...
The Determination of Additional Penalty Rules, 2025 have been enacted pursuant to L.N. 177 of 2025. These rules, issued under the DUTY ON DOCUMENTS AND TRANSFERS ACT, the INCOME TAX MANAGEMENT ACT and the VALUE ADDED TAX ACT, establish the manner in which the additional...
Bill 142 of 2025 (See MIT News 1 August 2025) has secured parliamentary approval and has been enacted as Act No. XXX of 2025, published on 11 August 2025. The Act amends various Revenue Acts – the Social Security Act, the Duty on Documents &...
Bill 142 proposes to amend various Revenue Acts - the Social Security Act, the Duty on Documents & Transfers Act, the Income Tax Management Act and the VAT Act - as well as the Various Laws relating to the Proceeds of Crime (Amendment) Act and...
EQF/MQF Level 6 | 16 ECTS | Accredited Higher Education Programme | Commences 1 October 2025 Booking is now open for the The MIT Course on Taxation 2025/2026, commencing 1 October 2025. The MIT Course on Taxation is a comprehensive, accredited programme covering both domestic (incl. VAT)...
The European Commission has launched a public consultation to gather input from stakeholders on modernising VAT rules for the travel and tourism sectors. The purpose of this initiative is to assess and revise: the special VAT scheme for travel agents VAT rules on passenger transport An online questionnaire...
The MIT Guide to completing a VAT return has been updated to reflect the changes to the VAT Return implemented in 2024 as well as clarifications obtained during the course of 2025. The key changes are outlined in the Table of Changes, for ease of...
