Country overview: MaltaPlace of Supplies of Services (PoSS) rules in 2010 |
| Malta | |
|---|---|
| Significant changes between draft law and Directives? | No |
| Use and enjoyment rules for B2B transactions? | No – the commissioner has the power to apply the Use & Enjoyment override in order to prevent double taxation, non-taxation or distortion of competition. |
| Force of attraction rules regarding PE's? | No |
| Do sanctions apply for failing to report reverse charged services? | Yes if VAT is effectively payable. |
| Projected time period for ESLs for services? | No information is available yet. |
| Do thresholds apply to ESLs for services? | No information is available yet. |
| ESL filing deadline? | No information is available yet. |
| Do sanctions apply for late/incorrect submissions of ESLs for services ? | No information is available yet. The current rules apply in relation to ESL's for goods. |
| ESL for services format already published? | No information is available yet. |
| Projected time period for ESLs for goods? | No information is available yet. |
| Do thresholds apply to ESLs for goods? | No information is available yet. |
| ESL filing deadline? | No information is available yet. |
| Impact on e-filing procedure? | No information is available yet. |
| VAT return adapted? | No information is available yet. |
| Final date for 8th Directive refund requests is 30 September? | No information is available yet. |
For further information, please contact Paul Bakker, DTT Global Indirect Tax Coordinator, or one of the Deloitte member firm contacts listed in the Overview of Member State legislation and materials.
Learn more
EU: The VAT package
Overview of the new rules
EU legislation
Overview of member state legislation and materials
Page Last Updated
