February VAT Return Deadline EXTENDED
The MTCA has announced an extension of the VAT Return deadline (VAT period October - December 2023), including the payment deadline, from 22 February 2024 to Monday 26 February 2024...
24 February 2024
CESOP data specifications document
The MTCA has published a Data Specifications Document - view here. For more information on the reporting obligations of Payment Services Providers and the reporting procedures under CESOP, visit the MTCA CESOP portal here....
15 February 2024
VAT Guidelines on the 12% rate for management of credit and credit guarantees
The MTCA has published guidance on the scope and application of the reduced rate of 12%, introduced with effect from 1 January 2024, for services consisting of management of credit and credit guarantees. View here. *** Understanding the scope of the 12% VAT Rate Join us on 29...
12 February 2024
VAT Guidelines on the 12% rate for care of the human body
The MTCA has published guidance on the scope and application of the reduced rate of 12%, introduced with effect from 1 January 2024, for services consisting of care of the human body. View here....
6 February 2024
VAT guidelines on the 12% rate for hiring of pleasure boats
The MTCA has published guidance on the scope and application of the reduced rate of 12% introduced with effect from 1 January 2024 for the short term hiring of pleasure boats. View here....
30 January 2024
CESOP registration deadline extended
Payment service providers whose home Member State or host Member State is Malta, and who have an obligation to register for CESOP, have been granted a one-time extension of the registration deadline from 25 January 2024 to 16 February 2024. Visit the MTCA CESOP portal for...
30 January 2024
VAT zero-rate for certain supplies to non-profit making organisations
Amendments to the Fifth Schedule Parts 1, 3 and 4 of the VAT Act were introduced by LN 12 of 2024. The changes exempt (zero-rate) supplies to recognised non-profit making organisations of devices and aids, including related goods, which are essential to compensate or overcome...
26 January 2024
CESOP Registration
The MTCA has announced that Registration of a PSP for CESOP purposes by a user (PSP representative or tax practitioner) having a Maltese e-ID is now available. View here. The registration deadline for payment service providers whose home Member State or host Member State is Malta...
22 January 2024
CESOP Regulations published
Regulations transposing the provisions of Article 1 of Directive 2020/284 EC amending Directive 2006/112/EC as regards introducing certain requirements for payment service providers have been published by means of LN 272 of 2023. The Regulations, which enter into force on 1 January 2024, require payment service providers...
24 November 2023