On 4 October 2019, amendments to the VAT Act implementing the provisions of Council Directive (EU) 2018/1910 (part of the package introducing the so-called “Quick Fixes”), were published. These amendments enter into effect on 1 January 2020. The changes introduced are summarised below: Chain Transactions LN 250 of...
The Malta Institute of Taxation has been re-appointed to the EU VAT Expert Group for another 3-year term, commencing 1 October 2019. The VAT Expert Group assists and advises the European Commission on VAT matters, in particular, on the development and implementation of VAT policies. It...
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...
The Office of the CfR has issued an alert notice concerning scam letters sent to VAT-registered persons. The notice can be accessed here....
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...
