Malta’s value-added tax (VAT) was implemented in 1995 and has undergone numerous revisions. Malta’s VAT was harmonized with the EU’s Council Directive on VAT upon Malta’s accession to the EU in 2004.
Most of the EU VAT legislation is based on directives. The EU VAT Directive 2006/112/EC (the “EU VAT Directive”) is the central VAT directive. While the EU directive is binding for each Member State, the form and manner it is implemented are left to the Member State responsible for transposing it into national law.
Source GVC
