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Malta Implements Important VAT Updates

Malta Implements Important VAT Updates Related to the Mini One-Stop Shop

The 1st of January 2015, shall bring in sweeping changes to the Maltese VAT legislation, as the Maltese VAT Act, Chapter 406 of the Laws of Malta, shall include and implement changes regarding the place of supply rules in a number of services, including but no limited to the consumption of telecommunications, broadcasting and electronically supplied services, with the effect that as of 1st January 2015, the chargeable VAT is the one where the customer is established.

Until the 31st December 2014, this would render necessary the registration of a supplier, providing any of the aforesaid services in each and every Member State where the provision of the services is provided. Given the bureaucratic requirement of registering in several Member States, with a tangible hindrance on cross-border trading, the European Commission has introduced a Mini One-Stop Shop (“MOSS”).

The main scope for a MOSS is for suppliers to retain one VAT registration number, in lieu of multiple ones, with an obligation nevertheless, to report supplies made to customers established or residing in other Member States through a bespoke MOSS VAT return, to be filed electronically with the VAT authorities of the jurisdiction in which the supplier is established. The effect is therefore to have a more streamlined system, allowing small-medium sized suppliers to contain their administrative costs. The main benefit of the MOSS is that it also allows an intra-community recognised channel through which payment of all VAT due would be made directly to the Member State of registration, thereby significantly simplifying the statutory VAT payments.

For a better understanding of the implementation of the MOSS and how the practical repercussions on your existent or potential commercial activity, please do not hesitate to contact one of our partners, for immediate, thorough and prompt assistance by sending an email to or by calling us at +356 2338 1500.

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