- Malta has updated guidance on fiscal receipts for SMEs registered under the Article 11 VAT-exempt regime.
- These businesses do not charge VAT on supplies and cannot reclaim input VAT.
- Itemized fiscal receipts issued via approved fiscal cash registers must now show “EXP” before the supplier’s VAT number.
- Receipts must also clearly state that no VAT is charged or payable, using “E” or “Exempt.”
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.
