Malta has published Legal Notice No. 477 in the Official Gazette, which contains the Value Added Tax Act (Amendment of Fifteenth Schedule) Regulations, 2020. The regulations provided for the implementation of Council Directive (EU) 2020/1756 of 20 November 2020 regarding the common system of value added tax as regards the identification of taxable persons in Northern Ireland following the end of the UK withdrawal transition period on 31 December 2021.
In particular, the regulations provide…