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Malta Postponement of Payment of Certain Taxes in Response to COVID-19

26 March 2020

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Approved Changes

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Malta

Malta's Commissioner for Revenue has published details on the postponement of payment of certain taxes in response to COVID-19. The details were updated as of 25 March 2020 and include the postponement of eligible taxes due in March and April 2020 without interest or penalties, including Provisional tax, Employee taxes, maternity fund payments and social security contributions, social security contributions of self-employed persons, and Value Added Tax (VAT). Eligible taxes (excluding VAT) are to be settled in four equal monthly installments in the four-month period between May and August 2020. VAT is to be settled in two equal instalments in...