Malta no Mini One Stop Shop MOSS Invoices

Wed 15th Oct 2014

Providers of digital services to consumers in Malta will not be required to provide VAT invoices in accordance with the usual VAT invoice disclosure requirements of the EU VAT Directive.

The announcement comes ahead of formal European Commission guidance on this issue.

The Malta Revenue confirmed the measure for suppliers of e-services, telecoms and broadcast services to consumers in Malta. This includes both EU providers of such services and non-EU who have already been providing services through the VAT on E-Services VoES regime since 2003.

The electronic services cover downloads or streaming films and music, subscription to online journals, clubs and dating services, and online gaming and gambling. Broadcast services include television and raido. Telephony services cover both voice and data services.



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