VAT Legislation

Cap. 406 –Value Added Tax Act

S.L. 406.01 –Value Added Tax (Refund of Excise Tax on Trading Stock) Regulations
S.L. 406.02 –Value Added Tax (Tax Period) Regulations
S.L. 406.03 –Value Added Tax (Appeals Board) Regulations
S.L. 406.04 –Value Added Tax (Declaration by Exempt Persons) Regulations
S.L. 406.05 –Value Added Tax (Letting of Premises and Sites for Parking Vehicles) Regulations
S.L. 406.06 –Refund of Value Added Tax in terms of Diplomatic and Consular Arrangements Regulations
S.L. 406.07 –Fees payable on the Filing of Judicial Acts in connection with Appeals Regulations
S.L. 406.08 –Value Added Tax (Collection of Supplementary Information) Regulations
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S.L. 406.10 –Refund of Value Added Tax to taxable persons not established in Malta but established in another Member State Regulations
S.L. 406.11 –Refund of Value Added Tax to Taxable Persons not established in the Territory of the Community Regulations
S.L. 406.12 –Value Added Tax (Adjustments relating to Input Tax on Capital Goods) Regulations
S.L. 406.13 –Value Added Tax (Refund to Non-residents) Regulations
S.L. 406.14 –Value Added Tax (Recapitulative Statement of Intra-Community Transactions) Regulations
S.L. 406.15 –Value Added Tax (Fees) (Appeals Board) Regulations
S.L. 406.16 –Value Added Tax Exemption from Registration) Regulations
S.L. 406.17 –Value Added Tax (Remittance of Interest and Administrative Penalties to Taxable Persons involved in Trading with Libya) Regulations
S.L. 406.18 –Value Added Tax (Remittance of Interest and Administrative Penalties incurred under the Value Added Tax Act, 1998, Customs and Excise Tax Act and Value Added Tax Act, 1994) Regulations
S.L. 406.19 –Value Added Tax (Rate of Interest) Regulations
S.L 406.20 –Remission of Interest Rules