VAT Newsletter Q.3 2026

Our VAT Newsletter covering Q3 2026 is out!

Stay ahead with our insights into the latest VAT developments across Malta and the EU. This issue covers:

• New Malta Tax and Customs Administration Guidelines on applying for monthly tax periods, and on issuing fiscal receipts through a fiscal cash register as an Article 11 exempt SME
• Recent local court decisions
• A key EU General Court ruling on whether a transfer of an undertaking in half shares qualifies as a transfer of a going concern
• The European Commission's five year review of the VAT e-commerce package, with more than €125 billion in VAT collected through the OSS and IOSS schemes
• The Commission's new public consultation on VAT and the Circular Economy, plus the latest from the VAT Committee and the VAT Expert Group

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