Insights

As of 1 January 2025, Council Directive (EU) 2020/285 introduces a new special VAT regime for small enterprises, known as the SME scheme.

The Income Tax system in Malta is primarily a self-assessment system, whereby taxpayers are required to make their own tax assessment.

Input VAT incurred in relation to a business meal may be recovered by a taxable person. True or False?

triangulation simplification provisions set out in Council Directive 2006/112/EC (the “VAT Directive”), provide for the application of an exempt intra-Community acquisition in the country where the transport of goods ends.

The Micro Invest Scheme is designed to support businesses by encouraging investment in innovation, expansion and operational development.

Contact us to learn how we can support your financial planning and help your business thrive in an unpredictable world.

We explore the application of IFRS 16 under both the IFRS framework and the GAPSME framework, highlighting the similarities and differences.

Environmental, Social, and Governance (ESG) factors are rapidly reshaping the aviation industry, driving significant changes in corporate strategies and operations.