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Malta no Mini One Stop Shop MOSS Invoices

  • VAT
  • 14 October 2014 | Richard Asquith

Malta no Mini One Stop Shop MOSS Invoices

Providers of digital services to consumers in Malta will not be required to provide VAT invoices in accordance with the usual VAT invoice disclosure requirements of the EU VAT Directive.

The announcement comes ahead of formal European Commission guidance on this issue.

The Malta Revenue confirmed the measure for suppliers of e-services, telecoms and broadcast services to consumers in Malta. This includes both EU providers of such services and non-EU who have already been providing services through the VAT on E-Services VoES regime since 2003.

The electronic services cover downloads or streaming films and music, subscription to online journals, clubs and dating services, and online gaming and gambling. Broadcast services include television and raido. Telephony services cover both voice and data services.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.