Author: Jade Micallef, Senior Tax Accountant

Date: 25th February 2021

The Commissioner for Revenue announces the publication of new Guidelines relative to the rectification of VAT Registration from Article 10 to Article 11.

The Guidelines prescribe the conditions applicable to the conversion from Article 10 to Article 11 VAT Registrations prior to lapse of 6 months, as permitted by virtue of LN 463 of 2020.

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