On 24 February 2021, Malta's Commissioner for Revenue issued a notice announcing the publication of new guidelines on the rectification of VAT Registration from Article 10 to Article 11. The purpose of the new guidelines is to standardize the practice of rectifying the registration type from Article 10 (standard registration) to Article 11 (registration as a small undertaking) and to define the conditions to be considered by the Commissioner in determining whether a request for rectification…