The Value-Added Tax (VAT) in Malta, which came into effect in 1995, has been revised multiple times since its inception. With Malta’s entry into the European Union in 2004, the country’s VAT was adjusted to align with the EU’s Council Directive on VAT. A large portion of EU VAT policies stem from these directives.
The EU VAT Directive 2006/112/EC, often referred to as the “EU VAT Directive,” serves as the principal VAT directive. Although adherence to an EU directive is obligatory for all member nations, the specific method and manner of its implementation is left up to the discretion of the individual Member State, who is tasked with integrating it into their national law.
Source GVC
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See also
See also
- VATupdate.com Country VAT Facts
- VAT Country guides of the European Union Countries
- Country VAT guides for other countries
