Malta on Tax Authorities

On the 17th of January 2025, the Cooperation with Other Jurisdictions on Tax Matters (Amendment) Regulations, 2025, were published, transposing the provisions of Directive (EU) 2021/514 of the European Parliament.

Until 31 December 2024, VAT was levied on live-streamed events, including live virtual events, where that event took place. This means that live-streamed events were subject to VAT in the country in which the event...

On the 5th of November 2024, the European Council approved a set of measures designed to modernise the EU's value-added tax (VAT) framework for the digital era. The legislative package includes new regulations.