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    Global Daily Tax News, Malta Calling Time On MOSS Returns, (May 15, 2024)

    Malta's Commissioner for Tax and Customs has issued a statement highlighting the July 20, 2024, deadline for late Mini One Stop Shop VAT returns or corrections to previously submitted returns.

    The deadline is for returns due under the mini One Stop S ...

    Malta's Commissioner for Tax and Customs has issued a statement highlighting the July 20, 2024, deadline for late Mini One Stop Shop VAT returns or corrections to previously submitted returns.

    The deadline is for returns due under the mini One Stop Shop before July 1, 2021.

    The Commissioner said: "Any MOSS VAT returns and respective payments submitted after this date will be blocked – such matters will need to be dealt with the respective Member State of consumption (i.e. where the VAT is due)"

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