Insights

When the clock chimed at midnight on the last day of 2019, fireworks were let off welcoming 2020 and the new decade. At exactly the same moment, a number of...

Download: VAT Newsletter Q3 2019 Contents Local news European news Update of ECJ decisions 1 Local news 1.1 Guidelines by the Commissioner for Revenue On 16th July 2019,...

Download: VAT Newsletter Q2 2019 Contents Local news European news Update of CJEU decisions 1 Local news 1.1 VAT Appeals decided by the Administrative Review Tribunal (“Tribunal”) On...

On 29th March 2019 the UK will be leaving the European Community but what is still uncertain is whether it will be with a deal, which needs approval from the...

Download: Accounting for Gift Cards under IFRS-15 When compared to IAS 18 ‘Revenue’, IFRS 15 ‘Revenue From Contracts With Customers’ provides more significant guidance, that can be applied to various...

Download: VAT-Newsletter-Q4-2018 Contents Local news European news Update of CJEU decisions 1 Local news 1.1 Legal Notice 434 of 2018 published on 14/12/2018 The legal notice carries an amendment to...

On line registration for VAT as a single taxable person has recently been enabled on the Commissioner for Revenue web portal. VAT Group registration was formally introduced in Malta as...

Introduction Over the next few months we shall be looking at the impact of IFRS 15 on various industries. In this edition we shall be tackling the IT industry, specifically...