Insights

On 11th September 2025, the AG issued its opinion on VAT cases that could have had an impact on how point systems (used a lot by supermarkets) are presently treated for VAT purposes:

Management accounts play a pivotal role in the strategic decision-making process for businesses. These accounts provide vital insights into a company's financial health, helping managers to make informed decisions. However, simply generating management accounts is not enough. Understanding the key factors that influence them and developing strategies that optimise business operations is crucial for maximising profitability and efficiency.

International Financial Reporting Standards (IFRS) are continuously changing providing better insights for how various types of transactions and events should be reported in the financial statements, enabling businesses to compare financial performance and position across borders. The applicability of IFRS will enhance a true and fair view leading to increased confidence among the stakeholders so it is important to keep up with any changes and developments in IFRS.

The Maltese government has announced significant changes to the Value Added Tax (VAT) system for small and medium enterprises (SMEs), set to

Malta, as a member state of the European Union, has established specific requirements for foreign nationals seeking employment.

Malta, as a member state of the European Union, has established specific requirements for foreign nationals seeking employment.

Group loss relief arises when a company that is part of a group of companies incurs trading losses. Instead of carrying these losses forward

Let’s be honest—there’s a lot of uncertainty surrounding ESG (Environmental, Social, and Governance) reporting right now. Regulations are ev

In an era of increased regulatory scrutiny and transparency, substance has become a critical factor in corporate structuring and tax plannin

The rise of Environmental, Social, and Governance (ESG) criteria has reshaped how businesses operate.