Malta Transposes Directive for Temporary VAT Exemption on Imports and Certain Supplies for COVID-19

Malta has published Legal Notice No. 358 of 2021, which contains regulations to transpose the provisions of Council Directive (EU) 2021/1159 of 13 July 2021 amending Directive 2006/112/EC as regards temporary exemptions on importations and on certain supplies in response to the COVID-19 pandemic. The provisions apply retroactively from 1 January 2021 and provide a temporary VAT exemption for purchases of goods and services by an EU body on behalf of Member States to respond to the emergency posed by the COVID-19 pandemic. This addresses the issue that the standard VAT exemption on purchases made by an EU body is limited to purchases made for the official use of that EU body and does not apply to purchases for donations to Member States or, for example, to health authorities or hospitals.

Source Orbitax



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