Changes to VAT Act published: VAT e-commerce package
Legal Notices 219 to 226 of 2020 were published on 2 June 2020.
The legal notices introduce amendments to the VAT Act implementing Council Directives 2017/2455, 2009/132/EC and 2019/1995/EC amending Directive 2006/112/EC concerning the VAT e-commerce package which was expected to come into force on 1 January 2021 (the effective date of the legislation is pending the outcome of the Commission’s proposal to extend the date of application of the legislation in view of the COVID-19 situation – see MIT News 10 May 2020). The date of entry into force of the Legal Notices will be announced by notice in the Government Gazette.
The Malta Institute of Taxation is hosting a seminar on the changes introduced by the above-mentioned legal notices – PREPARING FOR VAT 2021: B2C TRANSACTIONS IN GOODS AND THE EXTENSION OF THE MINI ONE STOP SHOP. Click here to find out more.