On the 6th of October, Legal Notice 231 of 2023 (“Legal Notice”) was published in the government gazette, adding new services to the list found under the Eighth Schedule of the Value Added Tax Act (Chapter 406 of the Laws of Malta) (“VAT Act”) which will be taxed at a lower rate than 18%. The Legal Notice transposes paragraph 5 of Article 105a of Council Directive 2006/112/EC of 28 November 2006 as amended by Council Directive (EU) 2022/542 of April 2022 which obliges Member States wishing to apply reduced rates not lower than 12% on certain transactions to publish detailed rules governing such by the 7th of October 2023.
Source: whpartners.eu
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