// VAT · Apr 2026
CFR signals tighter focus on VAT place-of-supply in 2026 inspections
The Commissioner for Revenue has indicated that 2026 VAT inspections will pay particular attention to place-of-supply on cross-border services and distance sales.
The CFR has flagged that mis-application of the reverse charge and incorrect treatment of OSS / IOSS supplies will be a focus area for 2026 inspections.
This affects any Maltese business invoicing EU customers, particularly digital services, SaaS and consulting firms.
// What this means for your business
- Audit your last 12 months of EU invoices. Verify customer VAT numbers and invoice wording.
- If you sell B2C digital services or distance-sell goods into the EU, confirm OSS / IOSS registration is in place and returns reconcile.
- Maintain a short written place-of-supply policy, inspections are faster when there is a documented position.
// Related services
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