5 Major Developments in Malta

5 Major Developments in Malta

• Malta Notes DAC6 Requirements for Intermediaries

• Guideline in relation to the waiver from filing information in respect of a reportable cross-border arrangement (DAC6)

• Malta transposes DAC7 into domestic law
• Government clarifies VAT treatment for E-Commerce operators
• VAT Department Announces Filing, Payment Deadlines for VAT, Environmental Contribution

DAC6

• KPMG Week in Tax: 20 – 24 March 2023

• Malta Notes DAC6 Requirements for Intermediaries

• Guideline in relation to the waiver from filing information in respect of a reportable cross-border arrangement (DAC6)

• Malta Extends DAC6 Annual Notification Form Deadline for Non-Disclosing Intermediaries

DAC7

• Malta transposes DAC7 into domestic law

E-Commerce / Electronic Services

• Government clarifies VAT treatment for E-Commerce operators

• Government clarifies VAT treatment for E-Commerce operators

Environmental Tax

• VAT Department Announces Filing, Payment Deadlines for VAT, Environmental Contribution

Fraud / Tax Evasion

• €5.3 billion in income tax and VAT deemed ‘uncollectable’

Newsletter

• Zampa Debattista VAT Newsletter – Q4 2022

Rate

• Plans to introduce 18% VAT on aesthetic procedures

Reporting / Compliance

• 4 VAT Country guides on Malta

• Electronic filing of VAT returns and payments due 22 February 2023 extended to 28 February 2023

• VAT Department Announces Filing, Payment Deadlines for VAT, Environmental Contribution

• A guide to VAT – Doing business in Malta