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Articles VAT

Import One Stop Shop

The VAT exemption for low-value goods (€10/€22) imported into the European Union (“EU”) will be…

Anton Levytsky22nd September 2021

oss vat regime eu

Articles VAT

One Stop Shop

With effect from 01 July 2021, of the rules regulating e-commerce business have been amended…

<img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' loading='lazy' decoding='async'/>

Anton Levytsky17th September 2021

eu vat recovery

Articles VAT

EU VAT Refund Application for YE 2020

Is your business suffering VAT on business-related costs incurred in countries other than Malta? If…

<img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' loading='lazy' decoding='async'/>

Anton Levytsky23rd August 2021

Articles Local News

Economic Regeneration Plan: Change to Grow and ReStart Schemes

The Ministry for Energy, Enterprise and Sustainable Development together with Malta Enterprise launched various initiatives…

<img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' loading='lazy' decoding='async'/>

Anton Levytsky21st July 2021

Articles Financial Reporting

The Impact on Profit of Foreign Exchange Movements

In today’s global economy, it is common for entities to carry on foreign activities. This…

<img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' loading='lazy' decoding='async'/>

Anton Levytsky4th June 2021

Articles VAT

Maximise Your Profits – Recover Any Foreign VAT Now

Is your business sufferingVAT on business related costs incurred in countries other than Malta? If…

<img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' loading='lazy' decoding='async'/>

Anton Levytsky31st May 2021

Articles VAT

VAT Alert: New Small Undertakings Threshold for Services

By Council Implementing Decision (EU) 2021/753 published on 6th May 2021, Malta has been authorised…

<img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' loading='lazy' decoding='async'/>

Anton Levytsky12th May 2021

Articles Financial Reporting

Accounting For Lease Contract Changes Under IFRS 16

IFRS 16 ‘Leases’ replaces IAS 17 ‘Leases’ as from 1 January 2019, with some important…

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Anton Levytsky30th March 2021