- Malta issued new guidelines on VAT exemption for small enterprises on 7 April 2025
- Guidelines clarify exemption application for domestic and cross-border activities
- Article 11 registration applies to Maltese enterprises with supplies in Malta and turnover under EUR 35,000
- Article 11A registration applies to Maltese enterprises with supplies in other EU Member States
- Article 11B registration applies to enterprises from other Member States with supplies in Malta
- Document includes guidance on eligibility, registration, and turnover calculation
- Exemption does not allow deduction of input VAT
- Changes effective from 1 January 2025 and reference Legal Notices 344 to 352
Source: regfollower.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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