OrbitaxMalta Provides New Guidelines on 12% VAT Rate on Supplies of Custody of Securities
|Approved Changes|Malta
Malta's Commissioner for Revenue has published Guidelines on the application of the 12% VAT rate on the supply of custody of securities.
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Guidelines on the application of the 12% VAT rate on the supply of custody of securities
Date: 01/04/2024
Purpose and Background
Pursuant to the adoption of the VAT Rates Directive (Council Directive (EU) 2022/542 of 5 April 2022), Malta adopted…
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