Malta Guidelines in Relation to the VAT Rules Applicable to Small Enterprises

Malta's Commissioner for Revenue recently published new Guidelines in relation to the VAT rules applicable to small enterprises. The main guidelines are as follows. Several examples are also provided.

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Guidelines in relation to the VAT rules applicable to small enterprises

Purpose and Background

The purpose of this document is for the Commissioner for Tax and Customs ('CfTC') to provide guidance, in conformity with article 75(2) of the VAT Act (Chapter 406, Laws of Malta), on the i…