The fact that Member States may apply a reduced VAT rate or exemption with credit on these items does not automatically mean that in Malta these goods or services will be subject to a reduced rate. Therefore, one needs to wait until the relevant Legal Notices are issued by the VAT Authorities transposing this Directive into domestic law.
Another change which is secondary in the context of the Reduced VAT Rates Directive but which could have significant impact on operators is the change to the VAT treatment of services falling under Article 53 and 54 of the EU VAT Directive.
Source: KPMG
Latest Posts in "Malta"
- Malta’s Phased B2B E-Invoicing Strategy Ahead of EU ViDA Mandate
- Malta Set to Launch Mandatory E-Invoicing and Real-Time VAT Reporting in Digital Tax Reform
- Malta’s 2025 ViDA Roadmap: Peppol e-Invoicing, Digital Reporting, and VAT Compliance Transformation
- When VAT Exemption Fails: Key Triggers for Tax on Aircraft Leasing and International Transport
- Malta Accelerates E-Invoicing and Real-Time VAT Reporting to Tackle High VAT Gap
