sl_406.19
MT
MT
VALUE ADDED TAX (RATE OF INTEREST) REGULATIONS
3 Articles / Provisions · Malta
Statutory Text (3 Articles)
Laws of Malta — Subsidiary Legislation 406.19 — VALUE ADDED TAX (RATE OF INTEREST) REGULATIONS
VALUE ADDED TAX (RATE OF INTEREST)
SUBSIDIARY LEGISLATION 406.19
VALUE ADDED TAX (RATE OF INTEREST)
REGULATIONS
1st January, 2014 *
LEGAL NOTICE 52 of 2014, as amended by Legal Notices 303 of 2019
and 227 of 2022.
Laws of Malta — Subsidiary Legislation 406.19 — VALUE ADDED TAX (RATE OF INTEREST) REGULATIONS
The title of these regulations is the Value Added Tax (Rate
of Interest) Regulations.
Laws of Malta — Subsidiary Legislation 406.19 — VALUE ADDED TAX (RATE OF INTEREST) REGULATIONS
The interest applicable in terms of article 21(4) of the
Value Added Tax Act shall be at the rate of zero point six per cent
(0.6%)
Provided that for balances of tax which became payable by
taxable persons before 1 st September 2022, interest at the rate of zero
point three, three per cent (0.33%) shall continue to apply.
*see regulation 1(2) of these Regulations as originally promulgated.