Malta cut down VAT registration threshold to nil in 2015 Budget

Malta’s Tax and Customs Administration has issued revised guidance on the automatic exchange of financial account information (DAC 2) and introduced a new Self-Compliance Questionnaire (SCQ) for CRS and FATCA compliance. Update of the guidance

Malta’s government has issued amendments to the European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups, Subsidiary Legislation 123.212, under Legal Notice 48 of 2026, published on 20

Malta’s government issued Legal Notice 38 of 2026 on 6 February 2026, amending the Excise Duty Act, Chapter 382 of the laws of Malta, to introduce excise duty on nicotine pouches from 1 April 2026. The changes are implemented through the Excise

The Malta Tax and Customs Administration has issued an explanatory note on 26 January 2026, outlining the Value Added Tax (VAT) obligations for taxi operators using online ride-hailing platforms. The explanatory note clarifies VAT treatment for

Malta has issued Legal Notice 20 of 2026, introducing the Tax Treatment of Highly Skilled Individuals Rules, 2026, which consolidate and expand the country’s preferential tax regime for expatriates in selected senior and specialist roles. The

Malta and Morocco signed a protocol on 2 January 2026, amending their 2018 income tax treaty. Deputy Prime Minister Borg and Minister Chiappori signed the update to the Bilateral Agreement on the Avoidance of Double Taxation and the Prevention of