Malta has published Legal Notice No. 358 of 2021, which contains regulations to transpose the provisions of Council Directive (EU) 2021/1159 of 13 July 2021 amending Directive 2006/112/EC as regards temporary exemptions on importations and on certain supplies in response to the COVID-19 pandemic. The provisions apply retroactively from 1 January 2021 and provide a temporary VAT exemption for purchases of goods and services by an EU body on behalf of Member States to respond to the emergency …