Malta has published Legal Notice No. 272 of 2023 in the Official Gazette, which contains the Value Added Tax (Reporting Obligations for Payment Service Providers) Regulations 2023. The regulations transpose Article 1 of Council Directive (EU) 2020/284 of 18 February 2020 for the implementation of new reporting obligations for payment service providers from 1 January 2024.
The purpose of the regulations is to require payment service providers to keep sufficiently detailed information about p…