Malta: Media, Telecoms, IT, Entertainment

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Article
Guidelines On The VAT Treatment Of Electronically Supplied Services (ESS)
The Malta Tax and Customs Administration has issued updated guidelines clarifying VAT treatment and place-of-supply rules for electronically supplied services, taking effect from October 2026. These new rules refine the interpretation of digital services under Maltese VAT law and strengthen alignment with EU VAT principles, particularly the destination-based taxation model that affects how businesses charge VAT across different jurisdictions.
Malta Tax
PS
Papilio Services Limited
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Article
Major Platform Hit With DSA Breach – What Could This Mean?
On the 6th of February 2026, the European Commission issued preliminary findings indicating that a major social media platform's design, specifically its use of infinite scroll, autoplay, push notifications and a highly‑personalised recommender system, may breach the Digital Services Act (DSA). This through fostering compulsive use and undermining users' mental and physical wellbeing, with particular concern for minors and vulnerable adults.
Malta Technology
BD
BDO Malta
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