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,...
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...
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,...
LN 155 of 2019 introduced a new provision to part 4 of the Fifth Schedule to the VAT Act (CAP 406) which deals with exempt imports. With effect from 9 July 2019, the importation of goods, the total value of which does not exceed €430 per person,...
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...
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...
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...
