COVID19 – Value Added Tax, Excise Duty and Import Duty Measures

April 24, 2020 | 1 minute read

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Two months deferral of Excise Duty payments

The Excise Duty Act (CAP. 382) provides that the payment of Excise Duty for certain commodities is to be effected by the 15th day of the following month as from the date of placement on the market, and, for other commodities, payment of Excise Duty is to be effected on the last Sunday of the month. Thus, economic operators are expected to come forward with their next payments on 15 April 2020, or on 26 April 2020.

A DEFERRAL system has been introduced whereby payments will become due as follows:

  • Payments falling due on 15 April and on 26 April 2020 - deferred to the 15th and 28th of June 2020 respectively;

  • Payments which are due on 15 May and 31 May 2020 - deferred to 15 July and 26 July 2020 respectively.

Relief from import duties and VAT exemption on importation for goods

On the 3 April 2020, a decision by the European Commission has authorised Member States to grant relief from import duties and VAT exemption on importation for goods needed to combat the effects of the COVID-19 outbreak during 2020.  

The exemption is applicable from 30 January until 31 July 2020. It could be extended should the need arises, as per the information shared by the Maltese Customs Department. The organisations which are eligible include State organisations, charitable or philanthropic organisations and imports done on behalf of these organisations.

A procedure must be followed to obtain such exemption and is available through the customs department online portal.

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