VAT Legislation

Updated local VAT legislation including the VAT Act (Chapter 406, laws of Malta) and related subsidiary legislation may be found on the official Legislation Malta website here:

https://legislation.mt/Legislation

The EU VAT Directive may be found here:

https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A02006L0112-20220701

The EU Implementing Regulation laying down measures for the VAT Directive may be found here:

https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A02011R0282-20220701