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Commentary

The general rules (Malta)


30 Malta

The general rules (Malta)

The general rule for services supplied to overseas (ie non-Maltese established) business customers is:

  1. Ìý

    •ÌýÌýÌýÌý Maltese VAT does not apply; and

  2. Ìý

    •ÌýÌýÌýÌý any VAT accounting requirements are deemed to

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