A proposal for a Council Implementing Decision was published on 29 March 2021 that would authorize Malta to derogate from Article 287 of the VAT Directive with an increased registration (exemption) threshold of EUR 30,000 (up from EUR 20,000) for taxable persons whose economic activity consists principally in the supply of services with a low value added (high inputs) or supplies of services with a high value added (low inputs). Subject to approval, the decision would authorize Malta to appl…