Legal Notice 297 of 2018
Legal Notice 297 of 2018 amendments Item 10 of the Third Schedule of the VAT Act on the place of supply rule in relation to telecommunication services, radio and broadcasting services and electronically supply services. In general, this legal notice introduces new conditions for the application of the place of supply rule under Item 10.
Legal Notice 298 of 2018
Legal Notice 298 of 2018 amends Item 2 of the Twelfth Schedule with respect to the rules applicable for the issuance of tax invoices.
Legal Notice 299 of 2018
Legal Notice 299 of 2018 amends the definition of “taxable person not established within the Community” found in Item 1 of Part Seven of the Fourteenth Schedule as well as the details which a taxable person not established within the Community should provide to the Maltese VAT authorities before such person commences a taxable activity.
FF International advices clients on various VAT and tax issues.
For more information on how this development may affect your business kindly contact:
Franco Falzon CPA LL.M
(Managing Partner)
E: franco@ffinternational.com.mt
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