Malta published Legal Notice 227 of 2022 and Legal Notice 228 of 2022 on 14 September 2022, which contain the Value Added Tax (Rate of Interest) (Amendment) Regulations 2022 (VAT Regulations) and the Income Tax (Rate of Interest) (Amendment) Rules 2022 (Income Tax Rules). The VAT Regulations provide that the interest rate for unpaid VAT is increased from 0.33% to 0.6% per month with effect from 1 September 2022, with balances of tax that became payable by taxable persons prior to that date remaining subject to the 0.33% rate. The regulations are deemed to have come into force on 1...