Malta OSS & IOSS – Implementation in Malta 04 May 2021209 views1 min read Link to the Maltese regulations: 187 188 189 190 191 192 193 194 E-Commerce / Electronic services One Stop Shop Decision to authorise Malta to exempt persons with a low value added, or with a high value added but turnover below EUR 30.001 PN proposes 7% VAT for bars and restaurants in tourism recovery proposals