On 20 September 2018, Malta published three legal notices on regulations amending the Value Added Tax (VAT) Act in relation to supplies of services and distance sales of goods to comply with amendments made to relevant EU Directives to simplify obligations for smaller suppliers.
Regulation L.N. 297 of 2018 amends the Third Schedule of the VAT Act to update the place of supply rules with respect to telecommunications, radio and television broadcasting, and electronic services. This includes…