VAT news tagged as "Definition"

Malta

Malta 2015 EU VAT e-services definitions

March 24th, 2015

Following the 2015 EU VAT B2C electronic services changes, the Maltese government has published guidance on the definition of what characterized as an electronic service. The 2015 electronic services definitions follow the European Commissions amendment to the VAT Directive implementing the 2015 changes (see below). The key features the Maltese VAT authorities provide to help …