From 1 January
2015, telecommunications, broadcasting and electronic services will always be
taxed in the country where the customer belongs*
– whether customer is a
business or consumer
– whether supplier based in
the EU or outside
* For a business (taxable
person) = either the country where it is registered or the country where it has
fixed premises receiving the service.
* For a consumer (non-taxable
person) = the country where they are registered, have their permanent address
or usually live.
The practical guidelines
published by the European Commission in English in late 2013 can be accessed
from:
http://ec.europa.eu/taxation_customs/taxation/vat/how_vat_works/telecom/index_en.htm.
24 April 2026
The Malta Chamber of SMEs, in collaboration with Transport Malta, organised the second educational session...
23 April 2026
Thanks to EU funding, the Malta Chamber of SMEs organised another free specialised training session...
22 April 2026
Earlier this week, Malta Chamber of SMEs President Mr Paul Abela attended a special event...
The Malta Chamber of SMEs represents over 7,000 members from over 90 different sectors which in their majority are either small or medium sized companies, and such issues like the one we're experiencing right now, it's important to be united. Malta Chamber of SMEs offers a number of different services tailored to its members' individual requirements' and necessities. These range from general services offered to all members to more individual & bespoke services catered for specific requirements.
A membership with Malta Chamber of SMEs will guarantee that you are constantly updated and informed with different opportunities which will directly benefit your business and help you grow. It also entails you to a number of services which in their majority are free of charge and offered exclusively to its members (in their majority all free of charge).
