Malta Gazettes Legal Notices Implementing EU VAT Directives on Distance Sales, Domestic Supply of Goods

The Maltese Official Gazette June 2 published Legal Notice Nos. 219, 220, 221, 222, 223, 224, 225, and 226 of 2020, implementing EU VAT Directives on distance sales and the domestic supply of goods. The law includes measures: 1) establishing a special tax regime for supplies to non-taxable individuals in distance sales; 2) identifying the facilitator of a supply of goods through digital platforms as the supplier under specified circumstances; 3) clarifying the criteria for an online intermediary to qualify as a supplier; 4) defining the place of supply rules for the EU intra-community distance sales of goods including telecommunications, ...