VAT – new exemptions from issuing fiscal receipts

Fiscal receipts will no longer be required to be issued in respect of supplies of goods and services which take place outside of Malta. This results from the new item 2B to the Thirteenth Schedule to the VAT Act introduced in  LN 241 of 2021 which will come into effect on 1 July 2021.

Furthermore, in terms of the new item 2A of the Thirteenth Schedule, a fiscal receipt will also not be required for supplies reported under the One Stop Shop or the Import One Stop Shop post 1 July 2021