Malta's Tax and Customs Administration has issued a notice that changes between VAT registrations under Article 10 and Article 11 of the VAT Act may now be submitted through the VAT e Services portal. Article 10 registration is the standard VAT registration, while Article 11 registration is the exempt registration for domestic small enterprises that do not exceed the annual domestic threshold (EUR 35,000).
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Changing the VAT Registration Type
The Malta Tax and Customs Administration (…