Malta: IT and Internet

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Article
ESAs Publish First Annual Report On Major ICT-related Incidents Under DORA
The European Supervisory Authorities have released their first annual report examining major ICT-related incidents under DORA, revealing 3,383 incidents across EU financial entities in 2025. What patterns emerged regarding system failures, third-party dependencies, and cross-border impacts, and what do these findings reveal about operational resilience in an increasingly interconnected financial sector?
Malta Finance
GA
Ganado Advocates
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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