Malta has published Legal Notice 115 of 2019 in the Official Gazette, which includes the Enrolled Voluntary Organisations (Tax Exemption) Rules, 2019. The Rules provide that a voluntary organisation shall be exempt from tax for any year of assessment in respect of which it satisfies all the following conditions:
- it is an enrolled organisation;
- its turnover for the year immediately preceding the year of assessment does not exceed EUR 10,000; and
- it is compliant with all the provisions of the…