Topic
VAT & indirect tax
VAT rules, guidelines and deadlines, excise and other indirect taxes.
36 news items and articles, newest first
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Amendments to the Eco Contribution Act
As from 1st June 2016, eco-contribution is chargeable with respect to accommodation, whether provided for a consideration or otherwise, in any premises which, for the purpose of providing the said accommodation,…
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New Aviation Leasing Guidelines issued by the VAT Department
The Malta VAT Department has issued new guidelines with respect to the VAT treatment of aircraft leasing. The new guidelines replace the previous guidelines which were issued in October 2012. Whilst the existing…
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2015 VAT amendments to affect the Online Gaming Industry in Malta
On 1 January 2015 the final set of changes introduced by the so-called EU “VAT Package” enters into force. With effect from that date, the place of taxation for Value Added Tax (VAT) purposes of, electronically supplied…
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EU Commission presents options for simpler and more robust future VAT regime
The European Union Commission has presented a number of options on how to ensure a simpler, more effective and more fraud-proof VAT system tailored to the Single Market in the EU. These have been presented in a paper…
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MOSS – How can we help?
ACT is now in a position to advise and assist you on the new EU VAT rules that will come into force with effect from 1st January 2015 How can we assist? We can – Provide you with answers to all your questions related to…
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VAT – Changes in the ‘place of supply rules’ with effect from 1 January 2015
As from 1st January 2015, all telecommunication, broadcasting and electronically supplied services provided to final customers within the EU shall be subject to VAT in the jurisdiction where the final consumer is…