Recently the General Tax Directorate has released the category of "unreliable VAT payers" which was effective from 1 October 2014. It was extended to contain intentionally inaccessible VAT payers, VAT payers who fail to complete the deadlines
Malta’s VAT authority is to lessen fines on late VAT payers, and improve communications with taxable persons looking to bring their non-compliant affairs up-to-date. The daily penalty for late returns and payments of €15 will be scrapped. The
UK is continuing its concentrated efforts to solve the issue of tax evasion. In this regard, UK is launching a new campaign focusing on those trading above the current value-added tax threshold, but who have not registered themselves for the