VATupdate
VAT

Quick Fixes implemented in the National Legislation

On the 4th of October 2019, five legal notices indicated below have been published, transposing these provisions into the national legislation. They shall all enter in force on 1st January 2020:

  • LN 251 of 2019 – Value Added Tax Act (Amendment of Second Schedule) Regulations, 2019
  • LN 250 of 2019 – Value Added Tax Act (Amendment of Third Schedule) Regulations, 2019
  • LN 253 0f 2019 – Value Added Tax Act (Amendment of Fifth Schedule No. 2) Regulations, 2019
  • LN 252 of 2019 – Value Added Tax Act (Amendment of Eleventh Schedule) Regulations, 2019
  • LN 249 of 2019 – Value Added Tax (Recapitulative Statement of Intra-Community Transactions) (Amendment) Regulations, 2019

Source Malta – Tax Authorities

tax