Updated local VAT legislation including the VAT Act (Chapter 406, laws of Malta) and related subsidiary
legislation may be found on the official Legislation Malta website here:
https://legislation.mt/Legislation
The EU VAT Directive may be found here:
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A02006L0112-20220701
The EU Implementing Regulation laying down measures for the
VAT Directive may be found here:
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A02011R0282-20220701