Malta VAT Amendments for Invoicing for 2013

| Published on 16 Oct 2012

Chetcuti Cauchi

On 13 July 2010, VAT Directive 2010/45/EC implemented new rules with respect to the issuance, contents and storage of invoices, which will come into force on 1 January 2013.

The proposed changes form part of the European Commission's broader programme of simplifying the VAT invoicing rules and reducing the administrative burdens of companies throughout the Europe Union.

The Commission announced in view thereof that further steps would be taken to create a legal framework for the cross-border recognition and interoperability of secure e-Authentication systems.

The VAT Directive 2010/45/EC shall be transposed into Maltese law in due course.

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