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Malta tax alerts 2023
Links to alerts providing information to taxation changes in Malta.
- 4 September: Commissioner for Tax & Customs delays DAC7 registration deadline
- 6 July: Tax Guidelines on Article 6 of the Income Tax Act
- 30 June: European Commission proposes a Directive to standardise withholding tax procedures in the EU
- 28 June: Commissioner for Revenue publishes DAC7 guidelines
- 23 June: Regularise your VAT Recapitulative Statement filing position now
- 13 June: Regulating and reporting crypto asset transactions
- 17 May: CESOP: update on local implementation of new EU VAT reporting obligations
- 28 April: DAC 7 – European Commission publishes an implementing regulation on Effective Qualifying Competent Authority Agreements
- 24 April: Commissioner for Revenue updates FAQs on DAC6
- 18 April: Budget Measures Implementation Act, 2023
- 06 April: Income tax for individuals: Upcoming deadlines
- 28 March: Upcoming FATCA & CRS deadlines
- 20 March: New guidelines in relation to the waiver from filing DAC6 information and updates to the DAC6 annual notification
- 16 February: Council of the EU adds jurisdictions to the EU list of non-cooperative jurisdictions for tax purposes
- 31 January: Malta transposes DAC7 into domestic law
- 30 January: The EU Carbon Border Adjustment Mechanism (CBAM)
- 10 January: VAT in the digital age: Proposal for digital reporting requirements and e-invoicing
- 10 January: VAT in the digital age: Platform economy and e-commerce changes
Malta tax alerts 2022
Links to alerts providing information to taxation changes in Malta.
- 16 December: Cross-border remote working developments
- 24 November: Malta enacts transfer prcing rules
- 22 November: VAT compliance requirements in relation to the new Beverages Container Refund Scheme
- 11 November: OECD publishes new Crypto Asset Reporting Framework
- 18 October: Pensions (Tax Exemption) (Amendment) Rules, 2022
- 10 October: Council of the EU adds jurisdictions to the EU list of non-cooperative jurisdictions for tax purposes
- 06 October: CESOP – new EU wide VAT record keeping and transactional reporting obligations for PSPs
- 10 August: Group Deductions (Income Tax) Rules, 2022
- 4 August: The Work-Life Balance for Parents and Carers Regulations, 2022
- 17 May: COVID-19 fiscal assistance – Repayment of taxes eligible under the Tax Deferral Scheme
- 3 May: Commissioner for Revenue published FAQs on DAC6
- 12 April: Personal tax deadlines – 30 April 2022
- 11 April: Property transactions: Malta tax and duty considerations
- 28 March: Changes in interest rates on tax due and additional tax rate
- 28 March: Increase in tax exempt pension income
- 16 March: Qualifying Employment in Aviation Rules
- 3 March: Update on entry requirements for Ukrainian citizens entering Malta
- 14 February: Budget Measures Implementation Act, 2022
- 28 January: Deadline for the submission of annual DAC6 notification for non-disclosing intermediaries
- 26 January: Intrastat and recapitulative declarations
Malta tax alerts 2021
Links to alerts providing information to taxation changes in Malta.
- 21 December: ATAD II Reverse hybrid mismatch rules come into effect
- 26 November: Commissioner for Revenue publishes revised DAC6 Guidelines
- 16 November: CfR issues guidance on annual DAC6 notification for non-disclosing intermediaries
- 27 October: CJEU issues judgement on the interaction between EU law and foreign direct tax credit systems
- 20 October: OECD/G20 Agreement on a Two-Pillar solution to address tax challenges arising from the digitisation of the economy
- 11 October: Council of the EU revises the EU list of non-cooperative jurisdictions for tax purposes
- 04 October: DAC7 - New EU reporting obligations for digital platforms
- 17 September: Capital Goods Scheme
- 06 August: OECD/G20 Inclusive Framework on BEPS agreement on key components for two-pillar solution
- 08 July: CbCR notification letter penalties for late submission
- 23 June: New enabling provision paves the way for the introduction of transfer pricing rules in Malta
- 10 June: EU co-legislators reach agreement on public country-by-country reporting
- 20 May: EU Commission adopts new communication on business taxation for the 21st century
- 12 May: Malta’s tax treaty with Poland amended
- 10 May: Malta’s tax treaty with Switzerland amended
- 16 April: Budget Measures Implementation Act, 2021
- 12 April: Personal tax deadlines - 30 April 2021
- 22 March: Exploring Research Grant incentive guidelines issued
- 11 March: Update on the COVID-19 impact on Single Permit applicants
- 5 March: Tax Guidelines on Private Residential Leases rebate published
- 25 February: COVID-19 impact on Pensionable Income
- 22 February: Council of the EU updates EU list of non-cooperative jurisdictions
- 22 February: Consolidation Group (Income Tax) Rules guidelines update
- 01 February: Highly Qualified Persons Rules update
- 28 January: Business development 2021
- 27 January: DAC6 online registration now available
- 26 January: Investment Aid 2021
- 21 January: Increased tax credit on private pension contributions
- 11 January: New COVID Wage Supplement launched for 2021
- 7 January: UK narrows DAC6 reporting requirements post-Brexit
- 6 January: DAC6 online registration
- 4 January: Commissioner for Revenue publishes DAC6 guidelines
Malta tax alerts 2020
Links to alerts providing information to taxation changes in Malta.
- 17 November: Commissioner for Revenue publishes DAC6 XML Schema
- 12 November: Malta’s tax treaty with Russia amended
- 6 November: Construction Industry Scheme launched
- 26 October: The CJEU rules on the interpretation of certain matters related to the exchange of information
- 22 October: VAT on secondment of staff
- 19 October: Malta Budget 2021
- 12 October: OECD publishes blueprints on the tax challenges arising from the digitalisation of the economy
- 7 October: Council of the EU updates EU list of non-cooperative jurisdictions
- 30 September - Commissioner for Revenue publishes clarifications on technical matters in relation to Consolidation Group (Income Tax) Rules
- 22 September - COVID-19 Export Response Scheme
- 9 September - COVID-19 Export Response Scheme
- 31 August - New guidelines on the ATAD Implementation Regulations published
- 28 August - Update on the Electricity Bill Refund Scheme
- 27 August - Deadline for the registration of a fiscal unit extended
- 13 August - CJEU rules on the VAT treatment of data centre services
- 03 August - Malta amends legislation to extend DAC6 reporting deadlines
- 21 July - European Commission publishes new tax package for fair and simple taxation
- 03 July - Malta announces extension of DAC6 reporting deadlines
- 25 June - Private Residential Leases – Tax Rebate
- 19 June - Malta introduces Shipping and Aviation Cell Companies Regulations
- 10 June - Guidance note issued by the Commissioner for Revenue on the recovery measure regarding income tax and duty on documents and transfers
- 05 June - Launch of online application for the registration of a fiscal unit
- 02 June - Notice issued by the Commissioner for Revenue on deadline for the submission of the personal income tax return
- 22 May - Notice issued by the Commissioner for Revenue on the social security contribution implications of the COVID Wage Supplement
- 14 May - Taxation of gains derived on the assignment of rights acquired under a promise of sale of immovable property situated in Malta
- 12 May - Legal notice 69 of 2020
- 12 May - Legal notice 120 of 2020
- 07 May - OECD analysis adopted by CfR
- 01 May - Tax Deferral Scheme extended
- 24 April - Provisional tax April 2020 online submission deadline extended
- 24 April - MGA announces deferral of compliance contribution and gaming taxes
- 24 April - Personal tax deadlines: 30 April 2020
- 22 April - VAT, Customs and Excise updates
- 06 April - OECD analysis of Tax Treaties and the impact of COVID-19
- 30 March - Extension to FATCA and CRS reporting deadlines
- 25 March - Budget Measures Implementation Act, 2020
- 03 March - THE CJEU adds to its jurisprudence on the importation of foreign losses
- 05 February - DAC6: EU Mandatory Disclosure Regime
- 17 January - New guidelines for FATCA and CRS as implemented in Malta
- 15 January - Amendments to the Cooperation with Other Jurisdictions on Tax Matters Regulations
- 6 January - Malta transposes ATAD II
Malta tax alerts 2019
Links to alerts providing information to taxation changes in Malta.
- 5 November - Interest Rate Subsidy Regulations and the Business Promotion (Amendment) Regulations
- 31 October - Brexit Support Scheme Regulations
- 22 October - Changes to the VAT Act: "Quick Fixes" Update
- 29 August - Malta introduces Patent Box Regime
- 21 August - Amendments to the Companies Act (Register of Beneficial Owners) Regulations
- 9 July - 2020 EU VAT reform: 4 quick fixes
- 28 June - IRD issues updated MAP guidlines
- 6 June - Malta introduces ruleset on fiscal unity
- 31 March - Important tax deadline 30 April 2019: Rental income
- 30 March - Important tax deadline 30 April 2019: Income from Part-Time Self-Employment
- 29 March - Update: Malta VAT Grouping
- 06 March - Maltese government publishes its position in case of a No Deal Brexit
- 08 February - Recent developments in employment matters
Malta tax alerts 2018
Links to alerts providing information to taxation changes in Malta.
- 20 December - Malta deposits its instrument of ratification of MLI with the OECD
- 14 December - EU ATAD implemented into Maltese domestic law
- 07 December - MGA Directive on Alternative Dispute Resolution brief
- 10 October - Reduced duty rate on intra-family transfers - extended deadline
- 01 October - Malta implements e-Commerce VAT package rules
- 24 July - Distributed Ledger Technology: Three acts published
- 20 July - The FIAU issues Implementing Procedures – Part II, aimed at the Remote Gaming Sector
- 28 June - Distributed Ledger Technology: Three bills published
- 27 June - EU Directive laying down transparency rules for tax intermediaries
- 24 May - New Malta regulations implementing VAT Grouping
- 24 May - Increasing the VAT registration threshold
- 22 May - Malta Ratifies the MLI
- 7 May - Budget Measures Implementation Act
- 22 March - Reduced duty rate on intra-family transfers
- 19 February - State Aid: European Commission approves Malta Tonnage Tax Regime subject to commitments
- 13 February - Amendments to the Notional Interest Deduction Rules
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Malta tax alerts 2017
Links to alerts providing information to taxation changes in Malta.
- 26 December - ECOFIN adopts VAT e-Commerce package
- 21 December - State Aid: EC approves Malta Tonnage Tax Regime subject to commitments
- 21 December - Malta VAT Guidelines on gambling services
- 5 December - EU Council approves the list of non-cooperative jurisdictions
- 12 October - Introduction to the Notional Interest Deduction Rules
- 5 October - European Commission releases proposals for reform of VAT system for intra-EU trade
- 11 September - Recent amendments to the Fringe Benefits Rules
- 09 June - Malta signs MLI
- 29 May - ATAD II adopted by the Council of the EU under the Maltese Presidency
- 29 May - Budget Measures Implementation Act and other recent legislative changes
- 23 May - Directive on Tax Dispute Resolution Mechanisms in the EU
- 18 May - Malta personal income tax compliance obligations
- 08 May - Reduced duty rate on intra-family transfers
- 24 April - Automatic Exchange of Information: Principal reporting obligations
- 03 March - CRS: Revised guidelines
- 22 February - ATAD II proposal: Maltese Presidency compromise
- 18 January - FATCA XML Schema
Malta tax alerts 2016
Links to alerts providing information to taxation changes in Malta.
- 2 December 2016: VAT rules for e-commerce
- 25 November 2016: Malta VAT law amendment: Management of investment schemes
- 12 October 2016: Introduction of withholding tax exemption in Italy
- 27 September 2016: CRS Registration deadline
- 16 August 2016: ERDF Grant Schemes application deadline
- 16 June 2016: CRS Registration deadline extended
- 20 April 2016: VAT treatment of aircraft leasing: Latest guidelines
- 15 April 2016: FATCA: Reporting deadline extended
- 28 January 2016: FATCA: Due diligence and reporting 2016
Malta tax alerts 2015
- 17 December 2015: CRS: Introduction of regulations
- 03 December 2015: EU Savings Directive repealed
- 21 July 2015: VAT: treatment of virtual currencies - AG Opinion in CJEU Hedqvist case (C-264/14)
- 17 March 2015: VAT: Remission of Interest and Administrative Penalties Rules - Extension of scope existing rules
- 11 March 2015: Income Tax Act
- 03 March 2015: VAT e-books
- 14 January 2015: Bad debt relief - Malta VAT Dept. Guidelines
Malta tax alerts 2014
- 28 October 2014: Malta Grants and Incentives - Investment Aid 2014 - 2020
- 28 August 2014: The Residence Programme Rules, 2014 for individuals who are EU, EEA or Swiss nationals
- 16 July 2014: Malta clarifies taxation of fees paid to nonresident investment committee members
- 30 May 2014: Export support
- 28 April 2014: Malta tax treaties with Moldova and Russia
- 17 March 2014: Malta Citizenship-by-Investment - Individual Investor Programme Regulations
- 08 January 2014: Malta Grants & Incentives: Micro Guarantee and MicroInvest Schemes
Malta tax alerts 2013
- 04 December 2013: Malta Grants & Incentives: Investment Aid
- 28 October 2013: Malta’s tax treaty with Liechtenstein
- 30 September 2013: Malta’s tax treaty with Ukraine and other treaty developments
- 24 July 2013: Global Residence Programme Rules, 2013 for individuals who are non-EU/non-EEA/ non-Swiss nationals
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