- Directors and representatives are jointly and severally liable with their companies for VAT obligations under the VAT Act, even if the company is struck off, wound up, or liquidated.
- Maltese courts in 2025 confirmed this liability in several cases.
- One director received a suspended prison sentence and was ordered to repay unremitted VAT.
- Another director remained personally liable for unpaid VAT and unsubmitted returns even after the company was struck off, receiving a fine and daily penalties for continued noncompliance.
Source: pwc.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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