As a result of agreement reached by Member States regarding the so-called VAT Package a number of important amendments to the VAT Directive were carried out. These amendments which in the main come into force on 1 January 2010 have been transposed to the VAT Act. They concern new rules for the place of supply of services; new requirements for VAT registration; new rules for recapitulative statements including submission by electronic file transfer; and, new rules to apply for a refund of ...
The extended online services offered by the VAT Department may be accessed by using the enhanced version of the Electronic Identity (e-ID) which makes use of digital certificates. The digital certificate is an electronic file which is downloaded from the Government services website myGov.mt and safely stored on the user's computer. It is issued by Government's Certification Authority ...
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Check out the special EU VAT scheme for non-EU Electronic Service Providers.