Time of supply – tax points (Malta)
The basic tax point for goods is the earlier of:
- Ìý
•ÌýÌýÌýÌý the date the goods were delivered or made available to the customer; or
- Ìý
•ÌýÌýÌýÌý the date of payment.
The basic tax point for services is the earlier of:
- Ìý
•ÌýÌýÌýÌý the date that the services were performed; or
- Ìý
•ÌýÌýÌýÌý the date of payment.
If an invoice is issued
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Web page updated on 17 Mar 2025 16:17