The changes affecting the place of supply of services within the Maltese vat legislation, 2010-2013

Abstract

This document is one of the first analyses on the changes in the place of supply of services which were put into force in January 2010 and so, the title of the long essay was left broad and inclusive. This means that all the changes and the issues they raise could be discussed. However, due to the constraints of space, some issues are reviewed in greater detail than others and some issues of detail are left to be analysed by others in the future. Apart from describing the changes, an attempt was made to analyse the economic effect when favourable VAT rates are made available to the customer. Due to the fact that I am an employee at the Legal Section of the Maltese Vat Department, I had access to departmental interpretation of the VAT Act and the EU directives. I researched international tax practitioner readings and also other EU Member States' interpretations regarding these new amendments. Hopefully, this long essay will create a basis for further, more detailed analysis on the many issues raised.