The MTCA has published the technical specifications which Platform Operators may refer to in order to integrate their IT systems to the MTCA’s reporting portal. The specifications as well as other guidance on the scope and application of the reporting requirements for Platform Operators are available...
LN 231 of 2023 has introduced a reduced rate of 12% which will apply, with effect from 1 January 2024, to 4 categories of services: Custody and management of securities Management of credit and credit guarantees by a person or body other than those who...
The Office of the Commissioner for Tax & Customs has published guidelines on the interpretation and application of the exemptions for healthcare and medical professional services provided for in items 1 and 2 of Part 2 to the Fifth Schedule of the VAT Act. The guidelines...
The Malta Tax & Customs Administration (MTCA) has announced that Version 1.1 of the DAC 7 guidelines has been issued with updates to Section 6.1. View the updated guidelines here....
The Malta Tax and Customs Administration has announced a one-time extension of the 15 August 2023 deadline for submission of VAT Returns by persons registered under article 10, to 31 August 2023. The extension applies to the VAT Returns due, as well as payments. source: cfr.gov.mt...
ACT No. XXVII of 2023 has revised the Commissioner for Revenue Act (CAP 517). Amongst the changes is the redesignation of the Commissioner for Revenue as the Commissioner for Tax & Customs. Furthermore, pursuant to the changes, all references to the Office of the Commissioner...
The Office of the CfR has announced that the updated XSD User Guide (Version 4.40) has been published. Click here for details....
The European Commission, in collaboration with the CESOP Expert Group (composed of representatives from Member States’ authorities and Payment Service Providers), has drafted a list of FAQs, based on the questions that it has received from Member States and Payment Service Providers. This document complements the...
The Office of the CfR has announced that an application for the reprinting of the VAT Registration Certificate and Information sheet can now be made online via the VAT e-Services portal....
