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...