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VAT Declaration: For Whom, When, and How Often?
For Whom? If you are a person performing an economic activity, you are considered as a taxable person. Economic activity is defined as an activity carried by a person who is not an employee. Moreover,...
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Employing Non-EU Nationals in Malta
The Immigration Act monitors the entry and permanence of non-Maltese nationals in Malta. Article 11 that states that people must obtain an employment license or a work permit to practice any occupation,...
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6/7th Refund and Fiscal Unity
To incentivize foreign investment in Malta, companies have two options when paying taxes. They can opt for a 6/7th refund or apply for fiscal unity. To qualify for either scheme, the applicant must be...
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Enterprise Submissions
Navigating regulatory requirements and staying on top of submissions can be a daunting task, but we’re here to help. This article encompasses what needs to be submitted by business owners* and NGOs throughout...