Amendment to the Fifth Schedule VAT Act 

LN 88 of 2025 amended item 11 of part 1 of the Fifth Schedule to the VAT Act which exempts (zero-rate) passenger transport services. The changes...

YA 2025 Tax Return - Individuals  

The Commissioner for Tax and Customs has announced that the online service for filing the Personal Income Tax Return for the Year of Assessment 2025 (Basis Year 2024) is now available.

EU Study on Health Taxes

The European Commission’s Directorate-General for Taxation and Customs Union has published an exploratory study on health taxes from an EU perspective...

CFE Tax Top 5

This week’s edition of the CFE Tax Top 5 looks at the following:

• EU Parliament FISC Hearings on Anti-Avoidance Rules & Pillar Two Implementation..

Tax Compliance - Fiscal Consolidation

🗓️ 12 June 2025

The practical aspects of fiscal consolidation including:
- eligibility
- how to apply
- consolidated tax computation
- prepare the consolidated tax return and supplementary document.

TRA - International/Cross-border

🗓️ 24 June 2025

Tax return attachments related to international tax matters:
- reduced rates of tax in terms of double tax treaties (TRA 27-28),
- double tax relief (TRA 30),
- nexus with non-cooperative jurisdictions (TRA 110),
- ATAD (TRAs 111, 112, 116, 117),
- DAC6 (TRA 118)
- companies resident but not domiciled in Malta (TRA 124).