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If you are a VAT registered company established outside of the EU and you are charged VAT on business activities conducted in an EU Member State where you are not VAT registered, then you are entitled to deduct the VAT through means of a refund from the country where the VAT was paid according to the 13th Directive (69/59/EEC). Se hela listan på welcome-center-malta.com Se hela listan på ftias.com Malta Customs Department TARIC CODE VAT RATE ADDITIONAL CODE DESCRIPTION Supp. Units for Excise goods only (Box 41) 2b C DATA ADDITIONAL CODE List of TARIC Codes with their respective VAT and EXCISE Rates as on 01/01/2017 If your company is not established in Malta and is providing ‘taxable supplies’ of goods or services in Malta, it might have to attain a non-resident VAT registration. This follows the EU VAT Directive, foreign traders are legally obliged to register for VAT in certain situations, in order to report taxable transactions and declare the VAT that needs be charged. Malta VAT legislation system allowing for administrative fines to be levelled against a person together with court proceedings has been found to breach the ne bis in idem rule. Contrary to what Other Links : ROC Support Services : Insolvency Register : European Business Registry Association (EBRA) Any two or more VAT registered taxable persons established in Malta who are linked to each other (through defined financial, economic, and organisational links) may be, subject to certain conditions being met, treated as a VAT group and registered as a single taxable person.
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'ail type numbers contained in this booklet are arranged in alphabetical- MALTA. Valletta - C.A. Micellef & Co. Ltd. 'MARTINIQUE. Fort de France - F. Tenon Va = 250 V. Vsa = 80 V. Vars = 80 V. Vs3 = —12 V. Vat = —2 V. Vosc = 9 Veff.

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