Guidelines to Certain VAT Procedures

Last Updated: 07/11/2022 

• 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 Professional Health 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​