Key changes include introduction of a general anti-abuse provision in the Maltese VAT Act, removal of provision on income tax deductibility of interest under VAT Act, broader access to books and records during investigations, record-keeping requirements for taxable persons not registered for VAT, clarification on filing correction form after provisional assessment, and changes to appeals process after Tribunal decisions.
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
