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Malta Provides 31 October Payment Deadline for Postponed Taxes in Response to COVID-19 — Orbitax Tax News & Alerts

Malta's Commissioner for Revenue published an update on 25 May to the guidance on the postponement of payment of certain taxes in response to COVID-19. The update provides that for eligible taxes that fall due in March up to and including June 2020, payment should be settled by 31 October 2020. The payment conditions were previously noted as "to be announced".

The postponement is provided without interest or penalties and applies for provisional tax, employee taxes, maternity fund payments and social security contributions, social security contributions of self-employed persons, and Value Added Tax.