Malta: IT and Internet

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.

In Judgments made in May 2022 (case file: II GSK 1828/1 and June 2022 (case file: II GSK 1974/18) the NSA laid out its interpretation of the provisions of the Treaty on the Functioning...

In Case C-498/16 Maximilian Schrems v Facebook Ireland Limited (nyr, 25 January 2018), the Court of Justice of the European Union ...