The tax authority is allowing a one-time concession on the imposition of administrative penalties with respect to recapitulative statements for value added tax (VAT) due to be filed by or before 15 September 2023 that are filed by that date.
Source: KPMG
Latest Posts in "Malta"
- PN Proposes Partly Self-Financing VAT Cut for Restaurants to Boost Sector and Competitiveness
- Key VAT Act Amendments: Definitions, Refunds, Related Parties, Electronic Notices, and VIDA Preparation
- Malta Issues VAT Guidelines for Taxi Operators Using Online Ride-Hailing Platforms Effective January 2026
- Malta 2026 Budget: Electronic Marketplaces Deemed Suppliers for EU VAT from January 2027
- Malta 2026 Budget: New VAT Rules for Related Party Transactions and Market Value Adjustments
