Malta has published Legal Notice 434 of 2018 in the Official Gazette, which includes regulations to amends the eighth schedule (rate of tax) of the VAT Act to extend the 5% reduced VAT rates to electronic publications. The regulations amend the fifth item of the schedule to remove the specific exclusion of electronically supplied services and to add the specific inclusion of audio books, books and similar printed matter supplied electronically, while excluding publications wholly or predomin…