In Malta, Value Added Tax (VAT or Taxxa fuq il-Valur Mizjud in Maltese) was introduced in 1998. The Maltese VAT legislation, known as the VAT Act, Chapter 406, which contains the provisions on the imposition of a VAT in place of an excise tax system on imports, products and services, is in line with the EU VAT Directive.
The Commissioner for Revenue is responsible for the administration and collection of VAT.
Source Taxbackinternational
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