Last Updated: 07/09/2023
Guidelines: Rectification of VAT Registration Type from Article 10 to Article 11
Onward Supply Relief (OSR) on Sea Vessels
Trusts
Guidelines on the VAT Treatment Of Educational Services
Place of supply of services
Recapitulative Statement
Refund of VAT incurred in a Member State in which you are not established
Refund of VAT incurred in Malta by a taxable person not established in the territory of the EU Community
Guidelines for Bad Debt Relief Claims
Guidelines for the VAT treatment of Electronically Supplied Services
Guidelines for the VAT treatment of Road Assistance Services
MOSS Information
Vat treatment of ice-cream in “family packs”
New Rules for Invoicing
EU VAT place of supply rules on services connected with immovable property that enter into force in 2017
Guidelines for the correction of a tax return by persons registered under article 10
Guidelines on Gambling and Betting Activities
Guidelines on Reduced Rate applicable on sports equipment
Guidelines on VAT Treatment in Relation to Distributed Ledger Technology (DLT)
VAT Grouping User Manual
Guidelines re Item 12, Part Two, Third Schedule to the VAT Act
Guidelines re Item 5, Part2, 5th. Schedule - Exempt Sports Services - govt notice 838
Guidelines re Item 11(4), Part 2, 5th. Schedule - Exempt Welfare Services - govt notice 839
Guidance Notes - Quick Fixes
Explanatory Notes on the EU VAT changes ("2020 Quick Fixes")
Guidelines VAT Import One-Stop-Shop (IOSS) Intermediary Conditions
Increase of Threshold for Small Traders (LN 463/2020) – Explanatory Note - EN
Increase of Threshold for Small Traders (LN 463/2020) – Explanatory Note - MT
VAT Guidelines - Compromise Arrangements in lieu of Criminal Prosecution
Guidelines on VAT Refunds for non-EU tourists
Penalties for late Filing of Recapitulative Statements
Guidelines for the VAT treatment of Health Care Services