Malta Updates Tax Deferral Scheme for COVID-19 and Introduces Other Measures

On 30 March 2021, Malta's Commissioner for Revenue published an update to the guidance on the postponement of payment of certain taxes in response to COVID-19. The guidance was first published in March 2020 and has been updated several times. The latest updates for the tax deferral scheme include the following:

Eligible Taxes: Provisional tax and social security contributions of self-employed persons and Value Added Tax.

Period covered: Eligible taxes which fall due in August 2020 up to …