Insights

In a complex regulatory landscape, companies must remain vigilant in preventing transactions and relations with sanctioned individuals, suppliers, entities or jurisdictions. A weakness or failure in this area can lead to severe consequences, including fines, regulatory penalties, breach in compliance, revocation of licenses, and reputational harm.

Far from being a mere box-checking exercise, compliance touches every level of the organisation and can become a strong competitive advantage when approached with foresight. Whether dealing with the MFSA guidelines, DORA, PCI DSS, or the NIS2 Directive, CISOs must interpret evolving requirements, align them with business goals, and embed them in day-to-day security operations.

Malta Enterprise has launched the Support for the Rental and Acquisition of Industrial Space Scheme, a new incentive designed to help businesses secure the industrial premises they need to grow, relocate or expand their operations.

In this article, we’ll walk through some of the most common missteps we’ve seen in practice, and how we can apply IFRS 15 more effectively and consistently.

The second edition of our 2025 VAT Newsletter is out now! Stay ahead with our expert insights into the latest VAT developments across Malta and the EU.

Advance Provisioning Allowance (APA) in yacht chartering is not automatically liable to VAT. Drawing on the CJEU’s BUPA judgment, VAT only becomes chargeable when the underlying supplies are precisely identified - reinforcing the need for clear, itemised provisioning records.

Technical knowledge in VAT is vital, but it's only part of the story. In this article, we explore why curiosity, commercial awareness, and asking the right questions often matter more than simply knowing the legislation. When the nature of the transaction is unclear, applying the right VAT treatment becomes a guessing game. Here’s why understanding the business model is the true starting point of effective VAT advisory.

The British Library openly shared information about a cybersecurity incident, including the vulnerabilities that were exploited and the impact on their systems. Their approach provides a rare opportunity to examine the incident in detail and assess how stronger cybersecurity leadership - such as having a CISO, could have mitigated or even prevented the breach.