Il-VAT fuq is-servizzi diġitali/il-MOSS: Liema servizzi huma koperti?

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href="https://europa.eu/youreurope/citizens/travel/security-and-emergencies/airport-airline-security/index_mt.htm">Sigurtà tal-ajruporti u tal-linji tal-ajru</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/security-and-emergencies/emergency/index_mt.htm">Emerġenzi</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/security-and-emergencies/emergency-assistance-vehicles-ecall/index_mt.htm">Assistenza ta' emerġenza eCall ibbażata fuq in-numru 112 mill-vettura tiegħek</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/holidays/index_mt.htm">Timeshare u vjaġġ b'kollox inkluż<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/holidays/timeshare/index_mt.htm">Timeshare u prodotti oħra ta' vaganzi fit-tul fl-UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/holidays/package-travel/index_mt.htm">Pakkett tal-ivvjaġġar u arranġamenti tal-ivvjaġġar marbuta</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/index_mt.htm">Xogħol u Rtirar<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/work-abroad/index_mt.htm">Xogħol f’pajjiż barrani<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/cross-border-commuters/index_mt.htm">Ħaddiema bejn il-fruntieri</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/equal-treatment-with-nationals/index_mt.htm">Trattament ugwali fuq il-post tax-xogħol</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/posted-workers/index_mt.htm">Ħaddiema stazzjonati</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/work-in-public-sector-abroad/index_mt.htm">Xogħol fis-settur pubbliku f'pajjiż barrani</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/work-permits/index_mt.htm">Permessi tax-xogħol</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/employment-contracts/index_mt.htm">Kuntratti ta’ impjieg</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/rules-working-road-transport/index_mt.htm">Ir-regoli tal-UE dwar ix-xogħol fit-trasport bit-triq</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/liability-insurance/index_mt.htm">Assigurazzjoni ta' responsabbiltà ta’ terzi f'pajjiż ieħor tal-UE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/index_mt.htm">Kwalifiki professjonali<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/regulated-professions/index_mt.htm">X'inhi professjoni regolata</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/apply-permanent-provision-services/index_mt.htm">Applikazzjoni għal provvediment permanenti ta' servizzi</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/apply-temporary-provision-services/index_mt.htm">Applikazzjoni għal provvediment temporanju ta' servizzi</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/professional-bodies-language-requirements/index_mt.htm">Dokumenti u formalitajiet</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/european-professional-card/index_mt.htm">Karta Professjonali Ewropea - EPC</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/brexit/index_mt.htm">UE-Renju Unit: kwalifiki professjonali</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/index_mt.htm">Sigurtà soċjali u benefiċċji<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security/index_mt.htm">Is-sistemi tas-sigurtà soċjali fl-UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/country-coverage/index_mt.htm">Kopertura tas-sigurtà soċjali barra minn pajjiżek</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/unemployment/index_mt.htm">Il-qgħad f'pajjiż barrani</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/transferring-unemployment-benefits/index_mt.htm">Trasferiment ta' benefiċċji tal-qgħad</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/cannot-find-work-abroad/index_mt.htm">Jekk ma ssibx xogħol</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/family-benefits/index_mt.htm">Il-benefiċċji tal-familja</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/death-grants/index_mt.htm">Pensjonijiet tas-superstiti u għotjiet f'każ ta' mewt</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security-forms/index_mt.htm">Formoli standard għad-drittijiet tas-sigurtà soċjali</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/index_mt.htm">L-irtirar barra pajjiżek<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/supplementary-pensions-abroad/index_mt.htm">Il-pensjonijiet supplimentari barra pajjiżek</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/state-pensions-abroad/index_mt.htm">Il-pensjonijiet tal-istat barra mill-pajjiż</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/taxes/index_mt.htm">It-taxxi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_mt.htm">Taxxi fuq id-dħul f'pajjiż barrani</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/double-taxation/index_mt.htm">Tassazzjoni doppja</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/index_mt.htm">Vetturi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/cars/index_mt.htm">Karozzi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/buying-leasing-car-abroad/index_mt.htm">Xiri u kiri fit-tul ta' karozza</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/vat-buying-selling-cars/index_mt.htm">VAT meta tixtri jew tbigħ karozza</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/company-cars/index_mt.htm">Karozzi tal-kumpanija</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/index_mt.htm">Liċenzja tas-sewqan<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-exchange-recognition/index_mt.htm">Skambju u rikonoxximent tal-liċenzji tas-sewqan fl-UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/get-driving-licence/index_mt.htm">Ikseb liċenzja tas-sewqan fl-UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-renewal/index_mt.htm">Tiġdid tal-liċenzja tas-sewqan f’pajjiż ieħor tal-UE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/index_mt.htm">Assigurazzjoni<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/validity/index_mt.htm">Validità tal-assigurazzjoni tal-karozza fl-UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/accident/index_mt.htm">L-assigurazzjoni tal-karozza barra minn pajjiżek</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/registration/index_mt.htm">Ir-reġistrazzjoni<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/formalities/index_mt.htm">Dokumenti u formalitajiet għar-reġistrazzjoni tal-karozza</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/registration-abroad/index_mt.htm">Reġistrazzjoni tal-karozzi f'pajjiż ieħor tal-UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/taxes-abroad/index_mt.htm">Taxxi tal-karozzi f'pajjiż ieħor tal-UE</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/index_mt.htm">Residenza<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/index_mt.htm">Drittijiet ta’ residenza<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/inactive-citizens/index_mt.htm">Ċittadini tal-UE li huma ekonomikament inattivi</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/jobseekers/index_mt.htm">Persuni li qed ifittxu xogħol - drittijiet ta' residenza</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/pensioners/index_mt.htm">Il-pensjonanti - drittijiet ta' residenza</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/students/index_mt.htm">Studenti - drittijiet ta’ residenza</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/workers/index_mt.htm">Ħaddiema - drittijiet ta' residenza</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/brexit-residence-rights/index_mt.htm">Drittijiet ta’ residenza għaċ-ċittadini tal-UE fir-Renju Unit u għaċ-ċittadini tar-Renju Unit fl-UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/naturalisation/index_mt.htm">Naturalizzazzjoni</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/index_mt.htm">Drittijiet ta' residenza tal-familja<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/eu-wife-husband-children/index_mt.htm">Konjugi u tfal tal-UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/non-eu-wife-husband-children/index_mt.htm">Konjugi u tfal mhux mill-UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/partners/index_mt.htm">Partners ċivili u rreġistrati</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/parents/index_mt.htm">Ġenituri</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/other-family/index_mt.htm">Qraba oħra</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/jobseekers-family/index_mt.htm">Il-familja ta' min qed ifittex xogħol</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/index_mt.htm">Dokumenti u formalitajiet<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-family-members-registration/index_mt.htm">Reġistrazzjoni tal-preżenza ta’ membri tal-familja tal-UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-nationals-permanent-residence/index_mt.htm">Residenza permanenti għaċ-ċittadini tal-UE wara 5 snin</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-permanent-residence/index_mt.htm">Residenza permanenti għaċ-ċittadini mhux tal-UE wara 5 snin</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-residence-card/index_mt.htm">Dokumenti tar-residenza tal-membri tal-familja mhux mill-UE </a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-residence/index_mt.htm">Kif tirreġistra r-residenza tiegħek wara li jaqbżu l-ewwel 3 xhur</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/reporting-presence/index_mt.htm">Reġistrazzjoni tal-preżenza ta' residenzi ta’ anqas minn 3 xhur </a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-birth/index_mt.htm">Reġistrazzjoni ta’ twelid</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/legal-gender-recognition/index_mt.htm">Regoli dwar il-bidla bejn il-ġeneri</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/buying-house/index_mt.htm">Xiri ta’ dar</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/deregistering-residence/index_mt.htm">Tneħħija tar-reġistrazzjoni tar-residenza tiegħek</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/index_mt.htm">Elezzjonijiet, petizzjonijiet u konsultazzjonijiet<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/european-elections/index_mt.htm">Elezzjonijiet Ewropej</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/home-country-elections/index_mt.htm">Elezzjonijiet tal-pajjiż ta' oriġini</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/municipal-elections/index_mt.htm">L-elezzjonijiet muniċipali</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/petitions-consultations/index_mt.htm">Petizzjonijiet u konsultazzjonijiet</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/index_mt.htm">Edukazzjoni u Żgħażagħ<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/school/index_mt.htm">Skola<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/school/partner/index_mt.htm">Sħubija ma' skejjel barranin</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/school/enrol/index_mt.htm">Kif iddaħħal lil uliedek fi skola f'pajjiż ieħor tal-UE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/university/index_mt.htm">Università<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/university/admission-entry-conditions/index_mt.htm">Ammissjoni u dħul f'università</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/fees-and-financial-help/index_mt.htm">Miżati tal-università u għajnuna finanzjarja</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/recognition/index_mt.htm">Għarfien tal-kwalifiki akkademiċi</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/study-abroad/index_mt.htm">Studju f'pajjiż ieħor u opportunitajiet ta' boroż ta' studju.</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/working-while-studying/index_mt.htm">Jekk taħdem waqt li tistudja</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/traineeships/index_mt.htm">Apprendistat<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/traineeships/financial/index_mt.htm">Appoġġ finanazjarju għat-traineeships</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/volunteering/index_mt.htm">Il-volontarjat fl-UE u lil hinn minnha<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/where-to-start/index_mt.htm">Volontarjat - minn fejn tibda</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/practical-preparations/index_mt.htm">Preparazzjonijiet prattiċi għall-voluntiera</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/research/index_mt.htm">Riċerkaturi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/research/jobs/index_mt.htm">Għotjiet u xogħlijiet għar-riċerkaturi</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/research/tax/index_mt.htm">Tassazzjoni tar-riċerkaturi</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/index_mt.htm">Saħħa<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/index_mt.htm">Il-kura tas-saħħa mhix ippjanata<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/going-to-doctor-hospital-abroad/index_mt.htm">Għandek bżonn ta' tabib/sptar barra minn pajjiżek</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/payments-reimbursements/index_mt.htm">Kura tas-saħħa mhix ippjanata: pagamenti u rimborżi</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/temporary-stays/index_mt.htm">Kopertura tas-saħħa għal żjarat temporanji</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/ehic/index_mt.htm">Il-Karta tal-Assigurazzjoni tas-Saħħa tal-Unjoni Ewropea (EHIC)</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/index_mt.htm">Kura medika ppjanata f'pajjiż ieħor<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/right-to-treatment/index_mt.htm">L-organizzazzjoni tal-kura medika ppjanata f'pajjiż ieħor</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/expenses-reimbursements/index_mt.htm">Spejjeż u rimborżi: trattament medika ippjanata barra pajjiżek</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/get-more-info/index_mt.htm">Punti ta' kuntatt għall-kura tas-saħħa transfruntiera</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/index_mt.htm">Xiri ta’ mediċini f’pajjiż ieħor tal-UE<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/prescriptions/index_mt.htm">Preżentazzjoni ta’ riċetta f’pajjiż ieħor tal-UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/expenses-reimbursements/index_mt.htm">Riċetti barra mill-pajjiż spejjeż u rimborżi</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/buying-medicines-online/index_mt.htm">Xiri ta' mediċina online</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/index_mt.htm">Assigurazzjoni tas-Saħħa meta tgħix barra pajjiżek<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/health-insurance-cover/index_mt.htm">Kopertura tal-assigurazzjoni tas-saħħa tiegħek</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/residential-care-home/index_mt.htm">Ċaqliq lejn dar tal-kura residenzjali</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/preventive-healthcare/index_mt.htm">Kura tas-saħħa preventiva</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/index_mt.htm">Il-Familja<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/children/index_mt.htm">Tfal<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/children/parental-responsibility/index_mt.htm">Ir-responsabbiltà tal-ġenituri</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/adoption/index_mt.htm">Adozzjoni</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/abduction/index_mt.htm">Ħtif tat-tfal</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/couple/index_mt.htm">Koppji<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/couple/marriage/index_mt.htm">Żwieġ</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/registered-partners/index_mt.htm">L-unjonijiet ċivili u s-sħubijiet reġistrati</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/de-facto-unions/index_mt.htm">Koppji mhux miżżewġin</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/divorce-separation/index_mt.htm">Id-divorzju u s-separazzjoni legali</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/maintenance/index_mt.htm">Obbligi ta' manteniment - appoġġ għall-membri tal-familja</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/property-regimes-international-couples/index_mt.htm">Reġimi tal-proprjetà għall-koppji internazzjonali</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/getting-public-documents-accepted/index_mt.htm">Kif jiġu aċċettati d-dokumenti pubbliċi tiegħek fl-UE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/inheritances/index_mt.htm">Mewt, ripatrijazzjoni u wirt transfruntier<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/managing-inheritance/index_mt.htm">Il-ġestjoni ta' wirt transkonfinali</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/planning-inheritance/index_mt.htm">L-ippjanar tal-wirt transkonfinali tiegħek</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/death-repatriation/index_mt.htm">Mewt u ripatrijazzjoni</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/index_mt.htm">Konsumaturi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/shopping/index_mt.htm">Xiri<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/contract-information/index_mt.htm">Informazzjoni dwar il-kuntratt</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/guarantees-returns/index_mt.htm">Garanziji u ritorni</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/pricing-payments/index_mt.htm">Prezzijiet u pagamenti</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shipping-delivery/index_mt.htm">Trasport u konsenja</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shopping-consumer-rights/index_mt.htm">Id-drittijiet tiegħek meta tixtri</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/vat/index_mt.htm">VAT - Taxxa fuq il-Valur Miżjud</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/product-safety/index_mt.htm">Is-sikurezza tal-prodotti</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/index_mt.htm">Internet u telekomunikazzjonijiet<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/mobile-roaming-costs/index_mt.htm">Roaming: L-użu ta’ mobile fl-UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/access-online-content-abroad/index_mt.htm"> Meta taċċessa l-kontenut online barra mill-pajjiż</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/telecommunication-services/index_mt.htm"> Servizzi tal-linja tat-telefown fissi</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/internet-access/index_mt.htm">Użu u aċċess għall-internet</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/data-protection-online-privacy/index_mt.htm">Il-protezzjoni tad-data u l-privatezza online</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/index_mt.htm">Prodotti u servizzi finanzjarji<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/bank-accounts-eu/index_mt.htm">Kontijiet bankarji fl-UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/consumer-credits-and-loans/index_mt.htm">Kreditu u self tal-konsumatur</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/insurance-products/index_mt.htm">Prodotti tal-assigurazzjoni</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investment-products/index_mt.htm">Prodotti ta' investiment</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/mortgages/index_mt.htm">Self ipotekarju</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/payments-transfers-cheques/index_mt.htm">Pagamenti, trasferimenti u ċekkijiet</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investments-in-another-eu-country/index_mt.htm">Investimenti f’pajjiż ieħor tal-UE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/index_mt.htm">Trattament inġust<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-commercial-practices/index_mt.htm">Prattiki kummerċjali żleali</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-pricing/index_mt.htm">Prezzijiet inġusti</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-contract-terms/index_mt.htm">Termini kuntrattwali inġusti</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/index_mt.htm">Provvista ta' enerġija<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/access-use-energy-services/index_mt.htm">Aċċess u użu ta' servizzi tal-enerġija</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/contracts-energy-consumption/index_mt.htm">Kuntratti u konsum tal-enerġija</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/complaints-dispute-resolution/index_mt.htm">Ilmenti u soluzzjoni ta' tilwim</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/index_mt.htm">Soluzzjoni għat-tilwim tal-konsumaturi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/informal-dispute-resolution/index_mt.htm">Soluzzjoni informali għat-tilwim tal-konsumaturi</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/out-of-court-procedures/index_mt.htm">Proċeduri barra l-qorti għall-konsumaturi</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/formal-legal-actions/index_mt.htm">Azzjoni legali formali għall-konsumaturi</a></li> </ul> </li> </ul> </li> </ul> </li> <li class="group active"><a href="https://europa.eu/youreurope/business/index_mt.htm">Twettiq ta' negozju<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/index_mt.htm"> Tmexxija ta' negozju<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/developing-business/index_mt.htm">Żvilupp ta’ negozju<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/tourism/index_mt.htm">Tmexxija ta’ negozju fl-industrija tat-turiżmu</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/emas-registration/index_mt.htm">Ir-reġistrazzjoni fl-EMAS</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/merging-businesses/index_mt.htm">Il-fużjonijiet tal-kumpaniji</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/setting-up-european-company/index_mt.htm">Twaqqif ta' Kumpanija Ewropea (SE)</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/free-flow-non-personal-data/index_mt.htm">Fluss liberu tad-data mhux personali </a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/investments-other-eu-country/index_mt.htm">Nifhmu l-investimenti transfruntiera fl-UE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/digitalising/index_mt.htm"> Diġitalizzazzjoni ta' negozju<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-business-website/index_mt.htm"> Kif tistabbilixxi sit web tan-negozju</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/selling-online-third-party-platforms/index_mt.htm"> Bejgħ online bl-użu ta' pjattaformi ta' partijiet terzi</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-online-shop/index_mt.htm"> Stabbiliment ta' ħanut online</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/securing-website/index_mt.htm"> Kif tara li sit web ikun sigur</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/deliveries-fulfilment-online-sales/index_mt.htm"> Konsenji u twettiq ta' bejgħ online</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/customer-service-online-businesses/index_mt.htm"> Servizz tal-klijenti għan-negozji online</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/promoting-business-online/index_mt.htm"> Ippromwovi n-negozju online</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/index_mt.htm">Proprjetà intellettwali<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/rights/index_mt.htm">Drittijiet tal-proprjetà intellettwali</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/patents/index_mt.htm">Privattivi</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-marks/index_mt.htm">Trademarks</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/copyright/index_mt.htm">Id-drittijiet tal-awtur</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-secrets/index_mt.htm">Sigrieti kummerċjali</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/design-protection/index_mt.htm">Protezzjoni tad-diżinn</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/website-domains/index_mt.htm"> Dominji tas-siti web</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/database-protection/index_mt.htm">Protezzjoni tal-bażi tad-data</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/geographical-indications/index_mt.htm"> Indikazzjonijiet ġeografiċi</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/licensing-selling/index_mt.htm">Kummerċjalizzazzjoni tal-proprjetà intellettwali</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/infringement/index_mt.htm">Ksur tad-drittijiet tal-proprjetà intellettwali</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/start-ups/index_mt.htm">Negozji ġodda<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/starting-business/index_mt.htm">Bidu ta' negozju</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/erasmus-young-entrepreneurs/index_mt.htm">Erasmus għal Imprendituri Żgħażagħ</a></li> </ul> </li> <li><a href="https://europa.eu/youreurope/business/running-business/eu-support-tools-sme/index_mt.htm">Għodod ta’ appoġġ tal-UE għall-SMEs</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/index_mt.htm">Tassazzjoni<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/index_mt.htm"> Id-dazji tas-sisa<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/product-excise-duties/index_mt.htm">Prodotti soġġetti għad-dazji tas-sisa</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_mt.htm"> Il-ħlas tad-dazji tas-sisa</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/vat/index_mt.htm"> VAT<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_mt.htm">Regoli u rati tal-VAT</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/charging-deducting-vat/index_mt.htm">Ħlas u tnaqqis tal-VAT</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-exemptions/index_mt.htm">Eżenzjonijiet mill-VAT</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-refunds/index_mt.htm">Rifużjonijiet tal-VAT: agħmel talba online</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/cross-border-vat/index_mt.htm">VAT bejn il-fruntieri</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/check-vat-number-vies/index_mt.htm">Iċċekkja numru tal-VAT (VIES)</a></li> <li class="current"><a href="https://europa.eu/youreurope/business/taxation/vat/vat-digital-services-moss-scheme/index_mt.htm"><span>Il-VAT fuq is-servizzi diġitali (l-iskema <span class="label-end"><span>tal-MOSS)</span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#check"></use></svg></span></span></a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/business-tax/index_mt.htm"> It-taxxa fuq in-negozju<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/company-tax-eu/index_mt.htm"> It-taxxa korporattiva fl-UE</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/taxes-parent-companies-subsidiaries/index_mt.htm"> It-taxxi fuq il-kumpaniji prinċipali u s-sussidjarji</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/index_mt.htm">Bejgħ fl-UE<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/index_mt.htm"> Kuntratti pubbliċi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/public-tendering-rules/index_mt.htm">Ir-regoli tal-offerti pubbliċi</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/search-bid-public-tender/index_mt.htm">Fittex u agħmel offerta għal kuntratt pubbliku</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/request-review-public-procurement-procedure/index_mt.htm">Itlob rieżami ta' proċedura ta' akkwist pubbliku</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/index_mt.htm"> Bejgħ ta' oġġetti u servizzi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/selling-products-eu/index_mt.htm">Bejgħ tal-prodotti fl-UE</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/provide-services-abroad/index_mt.htm">Għoti ta' servizzi f'pajjiż barrani</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/ecommerce-distance-selling/index_mt.htm">Kummerċ elettroniku, bejgħ mill-bogħod u barra mil-lok tan-negozju</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/package-travel/index_mt.htm"> Pakkett tal-ivvjaġġar u arranġamenti tal-ivvjaġġar marbuta</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/parcel-services/index_mt.htm"> Servizzi tal-konsenja tal-pakketti</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/index_mt.htm"> Kompetizzjoni bejn in-negozji<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/competition-rules-eu/index_mt.htm">Ir-regoli tal-kompetizzjoni fl-UE</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/anti-competitive-behaviour/index_mt.htm"> Ir-rapportar ta' mġiba antikompetittiva</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/index_mt.htm">Riżorsi umani<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/index_mt.htm">Kuntratti ta’ impjieg<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/changes-staff-contract/index_mt.htm">Bidliet fil-kuntratti tal-istaff</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/employment-terms/index_mt.htm">Termini ta’ impjieg</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/fixed-term-work/index_mt.htm">Xogħol b'terminu fiss</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/inform-consult-staff/index_mt.htm">Informa u kkonsulta lill-persunal</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/part-time-work/index_mt.htm">Xogħol part-time</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/redundancies/index_mt.htm">Sensji</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/teenage-workers/index_mt.htm">Ħaddiema teenagers</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/temporary-agency-work/index_mt.htm">Xogħol temporanju permezz ta' aġenzija</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/seasonal-workers-non-eu-countries/index_mt.htm">Ħaddiema Staġjonali minn Pajjiżi li mhumiex fl-UE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/index_mt.htm">Is-sigħat tax-xogħol, il-vaganzi u l-liv<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/working-hours/index_mt.htm">Is-sigħat tax-xogħol</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/leave-flexible-working/index_mt.htm">Leave u xogħol flessibbli</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/index_mt.htm">Il-ħaddiema tas-settur tat-trasport<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/civil-aviation-staff/index_mt.htm">Il-persunal tal-avjazzjoni ċivili</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/rail-staff/index_mt.htm">Il-persunal tal-ferroviji</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/road-transportation-workers/index_mt.htm">Impjegar ta’ ħaddiema tat-trasport bit-triq: ħin ta' sewqan u perjodi ta' mistrieħ</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/seafarers/index_mt.htm">Baħħara</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/inland-waterway-staff/index_mt.htm">Staff tal-passaġġi fuq l-ilma interni</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/index_mt.htm">Ħaddiema stazzjonati<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/posting-staff-abroad/index_mt.htm">Stazzjonar ta' staff f’pajjiż barrani</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/drivers/index_mt.htm">Xufiera stazzjonati</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/index_mt.htm">Is-sigurtà soċjali u s-saħħa<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/paying-contributions/index_mt.htm">Il-ħlas tal-kontribuzzjonijiet tas-sigurtà soċjali</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/work-safety/index_mt.htm">Saħħa u sigurtà fuq il-post tax-xogħol</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/index_mt.htm"> It-trattament indaqs u l-kwalifiki<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/equal-treatment/index_mt.htm">Trattament indaqs tal-istaff</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/reasonable-accommodation/index_mt.htm">Akkomodazzjoni raġonevoli</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/recognition-qualifications/index_mt.htm">Rikonoxximent tal-kwalifiki</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/index_mt.htm">Rekwiżiti tal-prodotti<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/standards/index_mt.htm">L-istandards<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/standards/standards-in-europe/index_mt.htm">Standards fl-Ewropa</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/compliance/index_mt.htm">Konformità tal-prodotti<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/identifying-product-requirements/index_mt.htm">Identifikazzjoni tar-rekwiżiti tal-prodotti</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/conformity-assessment/index_mt.htm">Valutazzjoni tal-konformità</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/technical-documentation-conformity/index_mt.htm">Dokumentazzjoni teknika u dikjarazzjoni tal-konformità tal-UE</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/ecodesign/index_mt.htm">Ir-rekwiżiti tal-ekodisinn</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/declaration-mutual-recognition/index_mt.htm">Dikjarazzjoni ta' rikonoxximent reċiproku</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/index_mt.htm">Tikketti u mmarkar<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/ce-marking/index_mt.htm">Immarkar CE</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/energy-labels/index_mt.htm">Tikketta tal-enerġija</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/weee-label/index_mt.htm">Tikketta tal-WEEE</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/footwear-label/index_mt.htm"> Tikketta tax-Xedd tas-Saqajn</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/textile-label/index_mt.htm">Tikketti tat-Tessuti</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/emark/index_mt.htm">℮-marka</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/ecolabel/index_mt.htm">L-Ekotikketta tal-UE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/index_mt.htm"> Is-sustanzi kimiċi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/registering-chemicals-reach/index_mt.htm">Ir-reġistrazzjoni tas-sustanzi kimiċi fl-UE (ir-regolament REACH)</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/classification-labelling-packaging/index_mt.htm">Klassifikazzjoni, ittikkettar u imballaġġ tas-sustanzi kimiċi</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/recycling-waste-management/index_mt.htm"> Riċiklaġġ u ġestjoni tal-iskart<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/recycling-waste-management/weee-responsibilities/index_mt.htm">Responsabbiltajiet tal-iskart WEEE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/index_mt.htm">It-tikkettar tal-prodotti tal-ikel<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/general-rules/index_mt.htm">Regoli dwar it-tikkettar tal-ikel</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/nutrition-declaration/index_mt.htm">Dikjarazzjoni dwar in-nutrizzjoni</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/supplements/index_mt.htm">Tikkettar tas-supplimenti tal-ikel</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/additives/index_mt.htm">Addittivi tal-ikel</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/health-nutrition-claims/index_mt.htm">Indikazzjonijiet dwar in-nutrizzjoni u s-saħħa</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/index_mt.htm">Finanzi u finanzjament<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/accounting/index_mt.htm"> Il-kontabilità<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/finance-funding/accounting/small-micro-businesses/index_mt.htm">Il-kontabbiltà għall-SMEs u l-mikronegozji</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/index_mt.htm">Tagħmel u tirċievi l-pagamenti<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/cross-border-debt-recovery/index_mt.htm"> Irkupru ta' dejn transfruntier</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/electronic-cash-payments/index_mt.htm">Pagamenti elettroniċi u fi flus</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/late-payment/index_mt.htm">Pagament tard</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/einvoicing/index_mt.htm">E-fatturazzjoni</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/getting-funding/index_mt.htm"> Kif tikseb finanzjament<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://youreurope.europa.eu/business/finance-funding/getting-funding/access-finance/mt">Aċċess għall-finanzi</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/getting-funding/eu-funding-programmes/index_mt.htm">Programmi ta’ finanzjament tal-UE</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/index_mt.htm">Nittrattaw mal-klijenti<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/index_mt.htm"> Il-kuntratti konklużi mal-konsumaturi u l-garanziji<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/consumer-guarantees/index_mt.htm">Garanziji tal-konsumatur</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/defective-products/index_mt.htm">Prodotti diffettużi</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/consumer-contracts/index_mt.htm">Il-kuntratti konklużi mal-konsumaturi</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/index_mt.htm"> Is-soluzzjoni għat-tilwim mal-konsumaturi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/online-dispute-resolution/index_mt.htm"> Is-Soluzzjoni alternattiva/online għat-tilwim</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/european-small-claims-procedure/index_mt.htm"> Il-proċedura Ewropea għal Talbiet Żgħar</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/index_mt.htm"> Il-protezzjoni tad-<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/data-protection-gdpr/index_mt.htm"> Il-protezzjoni tad-data skont il-GDPR</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/online-privacy/index_mt.htm"> Il-privatezza online</a></li> </ul> </li> </ul> </li> </ul> </li> <li><a href="https://asf.youreurope.europa.eu/?lang=mt" target="_blank">Ikkuntattja s-servizzi ta' assistenza</a></li> <li><a href="https://fosmo.youreurope.europa.eu/?lang=mt" target="_blank">Irrapporta ostaklu</a></li> </ul> </nav> <div id="ua-info-menu"> <div id="ua-toggle-btn" class="ye_boxbutton">l-Ukrajna<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></div> <div id="ua-toggle-content" class="ye_boxcontent container"> <ul class="ye_list" aria-labelledby="ua-toggle-btn"> <li class="ye_listbylang" lang="ua"> <div id="ua-titlelist_ua" class="ye_title">Допомога ЄС Україні</div> <ul class="ye_links"> <li><a hreflang="ua" target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/eu-assistance-ukraine/information-people-fleeing-war-ukraine_uk">Інформація для людей з України, що шукають порятунку від війни в Україні</a></li> <li><a hreflang="ua" target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/helping-ukrainians-how-you-can-donate-and-engage_uk#ref-%D1%8F%D0%BA-%D0%B2%D0%B8-%D0%BC%D0%BE%D0%B6%D0%B5%D1%82%D0%B5-%D0%B4%D0%BE%D0%BF%D0%BE%D0%BC%D0%BE%D0%B3%D1%82%D0%B8">Як Ви можете допомогти</a></li> <li><a hreflang="ua" target="_blank" href="https://clustercollaboration.eu/content/eu-clusters-supporting-ukraine">Iнформація для бізнесу</a></li> </ul> </li> <li class="ye_listbylang"> <div id="ua-titlelist_or" class="ye_title">Assistenza tal-UE lill-Ukrajna</div> <ul class="ye_links"> <li><a target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/eu-assistance-ukraine/information-people-fleeing-war-ukraine_mt">Informazzjoni għan-nies li qed jaħarbu mill-gwerra fl-Ukrajna</a></li> <li><a target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/helping-ukrainians-how-you-can-donate-and-engage_mt#kif-tista-tg%C4%A7in">Kif tista’ tgħin</a></li> <li><a target="_blank" href="https://clustercollaboration.eu/content/eu-clusters-supporting-ukraine">Informazzjoni għan-negozji</a></li> </ul> </li> </ul> </div> </div> </div> </section> </header> <div id="page-header"> <nav class="container"> <ol id="ye-breadcrumb"> <li><a href="https://europa.eu/youreurope/index_mt.htm" lang="en">Your Europe</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li class="ellipsis"><button aria-label="Klikkja biex tespandi" title="Klikkja biex tespandi">…</button><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="/youreurope/business/index_mt.htm">Negozju</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="https://europa.eu/youreurope/business/taxation/index_mt.htm">Tassazzjoni</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/index_mt.htm"> VAT</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li> Il-VAT fuq is-servizzi diġitali (l-iskema tal-MOSS)</li> </ol> </nav> </div> <main id="main-content" class="container"> <h1> Il-VAT fuq is-servizzi diġitali (l-iskema tal-MOSS)</h1> <div class="row"> <aside> <nav id="in-page-nav"> <div id="in-page-nav-title">Fuq din il-paġna</div> </nav> </aside> <div class="col"> <div id="main-article"> <p> Il-Mini One Stop Shop (MOSS) tal-VAT hija skema volontarja li tippermettilek tiddikjara l-VAT - normalment dovuta f'diversi pajjiżi tal-UE - f' <a class="abbr" title="F'dan il-każ, is-27 Stat Membru tal-UE" aria-label="F'dan il-każ, is-27 Stat Membru tal-UE">pajjiż tal-UE</a> wieħed biss. </p> <p> Jekk inti tipprovdi <strong>servizzi transfruntieri tat-telekomunikazzjoni, ta' xandir televiżiv u bir-radju, jew diġitali</strong> lil persuni mhux taxxabbli, tista' tkun eliġibbli għall-iskema. Is-servizzi koperti mill-iskema tal-MOSS jinkludu: </p> <ul> <li> l-ospitar ta' siti web </li> <li> il-provvediment ta' software </li> <li> l-aċċess għal bażijiet tad-data </li> <li> id-dawnlowdjar ta' apps jew mużika </li> <li> il-logħob online </li> <li> it-tagħlim mill-bogħod </li> </ul> <p> Bil-MOSS ma għandekx bżonn tirreġistra mal-awtoritajiet tat-taxxa f'kull pajjiż tal-UE fejn tagħmel il-bejgħ, minflok, tista' <strong>tirreġistra għall-VAT, tippreżenta d-dikjarazzjonijiet tal-VAT u tagħmel il-pagamenti f'post wieħed biss</strong>. Trid tapplika r-regoli tal-iskema tal-MOSS għall-klijenti tiegħek fil- <strong>pajjiżi kollha tal-UE</strong> fejn tipprovdi s-servizzi. </p> <p> Hemm żewġ skemi li joperaw taħt il-MOSS: </p> <ul> <li> L- <strong>iskema tal-unjoni</strong>, għan-negozji stabbiliti fl-UE jew b'tal-anqas fergħa waħda bbażata f'pajjiż tall-UE </li> <li> L- <strong>iskema mhux tal-unjoni</strong>, għan-negozji mhux stabbiliti fl-UE mingħajr ebda fergħa bbażata fl-UE </li> </ul> <p> Agħżel opzjoni biex tara liema skema tgħodd għalik. </p> <p> <strong>Nota:</strong> Tista' wkoll tieħu vantaġġ mir- <strong> <a data-linkid="8c5d2ba2-9d02-457f-b4f2-a1fc6810e644" data-master-href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/provide-services-abroad/index_en.htm#rules-annual-turnovers" href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/provide-services-abroad/index_mt.htm#rules-annual-turnovers" title="regoli tal-VAT issimplifikati għal fatturat annwali baxx">regoli tal-VAT issimplifikati għal fatturat annwali baxx</a> </strong> mingħajr il-bżonn li tirreġistra mal-MOSS; iċċekkja biex tara intix eliġibbli. </p><a id="interactive-content-start" name="interactive-content-start"></a><h2> Il-kumpanija tiegħek </h2> <ul> <li> <a href="#headofficeineu">għandha l-uffiċċju prinċipali stabbilit fl-UE</a> </li> <li> <a href="#branchineu">għandha biss fergħa (mhux l-uffiċċju prinċipali tagħha) stabbilita fl-UE</a> </li> <li> <a href="#outsidetheeu">la għandha uffiċċju prinċipali u lanqas fergħa stabbilita fl-UE</a> </li> </ul><a id="headofficeineu" name="headofficeineu"></a><h2> L-iskema tal-Unjoni </h2> <p> Tista' tuża l-iskema tal-Unjoni meta inti tipprovdi s- <strong>servizzi transfruntieri tat-telekomunikazzjoni, ta' xandir televiżiv u bir-radju, jew diġitali</strong> lil klijenti fil-pajjiżi kollha tal-UE <strong>minbarra</strong>: </p> <ul> <li> il-pajjiż tal-UE magħżul bħala l- <strong>istat membru ta' identifikazzjoni</strong> tiegħek </li> <li> il-pajjiżi tal-UE fejn in-negozju tiegħek għandu fergħat stabbiliti ( <strong>stati membri ta' stabbiliment</strong>) </li> </ul> <p> Il-pajjiżi tal-UE fejn tipprovdi s-servizzi nirreferu għalihom bħala l- <strong>istati membri tal-konsum</strong>. </p> <h2> Agħżel stat membru ta' identifikazzjoni </h2> <p> Inti trid tagħżel <strong>stat membru ta' identifikazzjoni</strong>. Dan huwa l-pajjiż tal-UE fejn hu stabbilit in-negozju tiegħek (fejn jinsab l-uffiċċju prinċipali). </p> <h2> Reġistrazzjoni </h2> <p> Tista' <strong>tirreġistra online permezz tal-portal tal-istat membru ta' identifikazzjoni tiegħek</strong>. </p>  <div class="accordion"> <h3 class="toggle countries" role="button" tabindex="0" aria-expanded="false"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#location"></use></svg><span><span>Agħżel il-pajjiż</span></span><svg focusable="false" aria-label="Iftaħ"> <title>Iftaħ</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="Agħlaq"> <title>Agħlaq</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content countries"> <ul> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=CY&categories=L1" aria-label="Ċipru"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#cy"></use></svg><span>Ċipru</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=FR&categories=L1" aria-label="Franza"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#fr"></use></svg><span>Franza</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=CZ&categories=L1" aria-label="iċ-Ċekja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#cz"></use></svg><span>iċ-Ċekja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=DK&categories=L1" aria-label="id-Danimarka"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#dk"></use></svg><span>id-Danimarka</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=BE&categories=L1" aria-label="il-Belġju"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#be"></use></svg><span>il-Belġju</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=BG&categories=L1" aria-label="il-Bulgarija"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#bg"></use></svg><span>il-Bulgarija</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=FI&categories=L1" aria-label="il-Finlandja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#fi"></use></svg><span>il-Finlandja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=DE&categories=L1" aria-label="il-Ġermanja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#de"></use></svg><span>il-Ġermanja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=EL&categories=L1" aria-label="il-Greċja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#gr"></use></svg><span>il-Greċja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=HR&categories=L1" aria-label="il-Kroazja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#hr"></use></svg><span>il-Kroazja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=LV&categories=L1" aria-label="il-Latvja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lv"></use></svg><span>il-Latvja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=LT&categories=L1" aria-label="il-Litwanja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lt"></use></svg><span>il-Litwanja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=LU&categories=L1" aria-label="il-Lussemburgu"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lu"></use></svg><span>il-Lussemburgu</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=NL&categories=L1" aria-label="il-Pajjiżi l-Baxxi"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#nl"></use></svg><span>il-Pajjiżi l-Baxxi</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=PL&categories=L1" aria-label="il-Polonja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#pl"></use></svg><span>il-Polonja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=PT&categories=L1" aria-label="il-Portugall"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#pt"></use></svg><span>il-Portugall</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=RO&categories=L1" aria-label="ir-Rumanija"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ro"></use></svg><span>ir-Rumanija</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=SK&categories=L1" aria-label="is-Slovakkja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#sk"></use></svg><span>is-Slovakkja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=SI&categories=L1" aria-label="is-Slovenja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#si"></use></svg><span>is-Slovenja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=AT&categories=L1" aria-label="l-Awstrija"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#at"></use></svg><span>l-Awstrija</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=EE&categories=L1" aria-label="l-Estonja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ee"></use></svg><span>l-Estonja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=IE&categories=L1" aria-label="l-Irlanda"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ie"></use></svg><span>l-Irlanda</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=SE&categories=L1" aria-label="l-Isvezja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#se"></use></svg><span>l-Isvezja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=IT&categories=L1" aria-label="l-Italja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#it"></use></svg><span>l-Italja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=HU&categories=L1" aria-label="l-Ungerija"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#hu"></use></svg><span>l-Ungerija</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=MT&categories=L1" aria-label="Malta"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#mt"></use></svg><span>Malta</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=ES&categories=L1" aria-label="Spanja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#es"></use></svg><span>Spanja</span></a></li> </ul> </div> </div>  <p> Hekk kif jaslu u jiġu vvalidati d-dettalji ta' reġistrazzjoni tiegħek, dawn se jinżammu f'bażi tad-data u se jintbagħtu mill-istat membru ta' identifikazzjoni tiegħek lill-pajjiżi tal-UE l-oħra kollha. </p> <h3> Meta ssir attiva r-reġistrazzjoni tiegħek? </h3> <p> Sakemm ma tispeċifikax xort'oħra, ir-reġistrazzjoni tiegħek tibda <strong>fl-ewwel jum tat-trimestru tal-kalendarju wara li tkun tlabt biex tingħaqad fl-iskema</strong>. </p> <p> Pereżempju, jekk l-applikazzjoni tiegħek biex tingħaqad fil-MOSS tiġi aċċettata fl-20 ta' Lulju (fit-3 trimestru), ir-reġistrazzjoni tiegħek se tibda fl-1 ta' Ottubru (fil-bidu tar-4 trimestru). </p> <h3> Attiva r-reġistrazzjoni tiegħek qabel </h3> <p> Tista' <strong>titlob biex tingħaqad fl-isekma qabel il-bidu tat-trimestru li jmiss</strong>. F'dan il-każ, trid tinforma l-istat membru ta' identifikazzjoni tiegħek qabel l-10 jum tax-xahar ta' wara li tagħmel l-ewwel provvista ta' servizzi rilevanti. </p> <p> Pereżempju, jekk inti diġà qed tinnegozja fil-5 ta' Marzu u trid tinkludi s-servizzi pprovduti tiegħek fl-iskema tal-MOSS minn din id-data, l-ewwel trid tinforma lill-istat membru ta' identifikazzjoni tiegħek li tixtieq tingħaqad fl-iskema qabel l-10 ta' April. Jekk dan isir, is-servizzi kollha li tipprovdi mill-5 ta' Marzu se jkunu koperti mill-iskema. </p> <h2> It-tneħħija tar-reġistrazzjoni </h2> <p> Jekk trid tneħħi r-reġistrazzjoni mill-iskema, trid <strong>tinforma lill-istat membru ta' identifikazzjoni tiegħek</strong>. Dan għandu jsir mill-inqas <strong>15-il jum</strong> qabel tmiem it-trimestru tal-kalendarju. It-trimestri tal-kalendarju huma minn: </p> <ul> <li> mill-1 ta' Jannar sal-31 ta' Marzu </li> <li> mill-1 ta' April sat-30 ta' Ġunju </li> <li> mill-1 ta' Lulju sat-30 ta' Settembru </li> <li> mill-1 ta' Ottubru sal-31 ta' Diċembru </li> </ul> <p> Inti tiġi nnotifikat b'mod elettroniku meta t-talba tiegħek tkun ġiet aċċettata, u mhux se tkun tista' terġa' tirreġistra fl-iskema għal 6 xhur. </p> <h2> Esklużjoni mill-iskema </h2> <p> Inti tiġi eskluż mill-iskema jekk: </p> <ul> <li> ma tagħmel ebda provvisti rilevanti għal sentejn konsekuttivi </li> <li> ma tibqax tissodisfa l-kundizzjonijiet meħtieġa għall-iskema </li> <li> b'mod persistenti tonqos milli tikkonforma mar-regoli tal-iskema </li> </ul> <h3> Esklużjoni temporanja (perjodu ta' kwarantina) </h3> <p> F'ċerti sitwazzjonijiet tista' tiġi eskluż milli tuża skema waħda tal-MOSS jew it-tnejn li huma għal ammont limitat ta' żmien (magħruf bħala perjodu ta' kwarantina): </p> <ul> <li> jekk tiddeċiedi li twaqqaf il-provvista tas-servizzi koperti bl-iskema – 6 xhur </li> <li> jekk tiddeċiedi li volontarjament titlaq mill-iskema – 6 xhur </li> <li> b'mod persistenti tonqos milli tikkonforma mar-regoli tal-iskema – sentejn </li> </ul> <h2> Ir-regoli tal-VAT </h2> <p> Inti trid tuża l-istess numru tal-VAT li qed tuża bħalissa għad-dikjarazzjonijiet tal-VAT domestiċi u żżomm il-VAT bir-rata tal-pajjiżi tal-UE fejn jgħixu l-klijenti tiegħek. </p> <p> Trid tapplika l-istess regoli tal-fatturar bħall-istat membru ta' identifikazzjoni tiegħek (mhix meħtieġa fattura fil-biċċa l-kbira tal-pajjiżi meta tipprovdi servizzi taħt l-iskema tal-MOSS). Dan huwa wkoll il-każ għal provvisti ta' servizzi minn stati membri ta' stabbiliment. </p> <p> Il-provvisti kollha li mhumiex fil-kamp ta' applikazzjoni tal-iskema tal-MOSS iridu jiġu ddikjarati bir- <a data-linkid="325ae6b5-64c3-45a3-b890-0b371a9683b8" href="https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_mt.htm" title="regoli tat-tassazzjoni normali">regoli tat-tassazzjoni normali</a> għall-bejgħ domestiku. </p> <h3> dikjarazzjonijiet tal-VAT </h3> <p> Trid tissottometti dikjarazzjonijiet trimestrali tal-VAT dettaljati online fi żmien 20 jum mit-tmiem ta' kull perjodu ta' dikjarazzjoni. L-informazzjoni mbagħad tiġi trasferita b'mod sikur mill-istat membru ta' identifikazzjoni lill-istat membru ta' konsum rilevanti. </p> <div class="warning sr-friendly"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#warning"></use></svg><div> <h4 class="sr-only">Twissija</h4> <p> <strong>Dawn id-dikjarazzjonijiet tal-VAT isiru flimkien mad-dikjarazzjonijiet tal-VAT domestiċi normali.</strong> </p> </div> </div> <h3> Ivverifika r-rati tal-VAT </h3> <p> Tista' tiċċekkja r-rati tal-VAT għall-provvista ta' telekomunikazzjonijiet, xandir u servizzi pprovduti elettronikament billi tuża l- <span class="nolink">bażi tad-data tal-Komunikazzjoni tal-Informazzjoni tat-Taxxa</span> <a href="https://taxation-customs.ec.europa.eu/business/vat/telecommunications-broadcasting-electronic-services/vat-rates_en" target="_blank" class="language" title="English">en</a> . </p> <h2> Iż-żamma ta' rekords </h2> <p> Inti <strong>trid iżżomm ir-rekords tal-attivitajiet tiegħek</strong> għal 10 snin mit-tmiem tas-sena li fiha ġew ipprovduti s-servizzi u kopji diġitali tagħhom iridu jkunu disponibbli jekk mitluba, bla dewmien. </p> <p> L-informazzjoni li ġejja <strong>għandha tiġi inkluża</strong> fir-rekords li żżomm: </p> <ul> <li> l-istat membru tal-konsum fejn hu pprovdut is-servizz </li> <li> it-tip ta' servizz ipprovdut </li> <li> id-data meta ġie pprovdut is-servizz </li> <li> kull żieda jew tnaqqis sussegwenti tal-ammont taxxabbli </li> <li> ir-rata tal-VAT applikata </li> <li> l-ammont ta' VAT li għandu jitħallas b'indikazzjoni tal-munita użata </li> <li> id-data u l-ammont ta' ħlasijiet riċevuti </li> <li> kwalunkwe ħlas fuq il-kont riċevut qabel ma ġie pprovdut is-servizz </li> <li> fejn tinħareġ irċevuta, l-informazzjoni li tinsab fuq l-irċevuta </li> <li> l-isem tal-klijent, fejn ikun magħruf għall-persuna taxxabbli </li> <li> l-informazzjoni użata biex jiġi ddeterminat il-post fejn il-klijent huwa stabbilit jew għandu l-indirizz permanenti tiegħu jew fejn hu residenti normalment. </li> </ul> <p> Aktar informazzjoni dwar l-Iskema tal-MOSS hi disponibbli fil- <span class="nolink">portal tal-MOSS tal-VAT</span> <a href="https://ec.europa.eu/taxation_customs/business/vat/telecommunications-broadcasting-electronic-services/" target="_blank" class="language" title="English">en</a> u tista' taqra informazzjoni ddettaljata fil- <span class="nolink"><span class="label-end"><span>gwidi</span><svg focusable="false" class="wider" aria-label="PDF"> <title>PDF</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#file"></use></svg></span></span> <a href="https://ec.europa.eu/taxation_customs/business/vat/telecommunications-broadcasting-electronic-services/sites/mossportal/files/taxud-2013-01228-02-01-en-ori-00-en.pdf" target="_blank" class="language" title="English">en</a> . </p><a id="branchineu" name="branchineu"></a><h2> L-iskema tal-Unjoni </h2> <p> Inti tista' tuża l-iskema tal-Unjoni meta tipprovdi s- <strong>servizzi transfruntieri tat-telekomunikazzjoni, ta' xandir televiżiv u bir-radju, jew diġitali</strong> lil klijenti fil-pajjiżi kollha tal-UE <strong>minbarra</strong>: </p> <ul> <li> il-pajjiż tal-UE magħżul bħala l- <strong>istat membru ta' identifikazzjoni</strong> tiegħek </li> <li> il-pajjiżi tal-UE fejn in-negozju tiegħek għandu fergħat stabbiliti ( <strong>stati membri ta' stabbiliment</strong>) </li> </ul> <p> Il-pajjiżi tal-UE fejn tipprovdi s-servizzi nirreferu għalihom bħala l- <strong>istati membri tal-konsum</strong>. </p> <h2> Agħżel stat membru ta' identifikazzjoni </h2> <p> Inti trid tagħżel <strong>stat membru ta' identifikazzjoni</strong>. </p> <p> Dan jista' jkun kwalunkwe pajjiż tal-UE fejn għandek fergħa stabbilita (stati membri ta' stabbiliment). </p> <p> Ma tistax tibdel l-istat membru ta' identifikazzjoni tiegħek għas-sena kurrenti u s-sentejn kalendarji li jmiss, sakemm inti ma tibqax tissodisfa l-kundizzjonijiet, pereżempju, jekk m'għadx għandek fergħa fl-istat membru ta' identifikazzjoni. F'dan il-każ, inti tista' <strong>tibdel l-istat membru ta' identifikazzjoni</strong> għal kwalunkwe pajjiż tal-UE fejn għad għandek fergħa stabbilita. </p> <p> Tista' tagħmel il-bidla fl-istess jum iżda għandek tinforma kemm l-istat membru ta' identifikazzjoni l-antik kif ukoll lil dak ġdid dwar l-għażla tiegħek. Dan irid isir qabel l-10 jum tax-xahar wara li tagħmel il-bidla. </p> <h2> Ir-reġistrazzjoni </h2> <p> Tista' <strong>tirreġistra online permezz tal-portal tal-istat membru ta' identifikazzjoni tiegħek</strong>. </p>  <div class="accordion"> <h3 class="toggle countries" role="button" tabindex="0" aria-expanded="false"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#location"></use></svg><span><span>Agħżel il-pajjiż</span></span><svg focusable="false" aria-label="Iftaħ"> <title>Iftaħ</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="Agħlaq"> <title>Agħlaq</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content countries"> <ul> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=CY&categories=L1" aria-label="Ċipru"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#cy"></use></svg><span>Ċipru</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=FR&categories=L1" aria-label="Franza"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#fr"></use></svg><span>Franza</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=CZ&categories=L1" aria-label="iċ-Ċekja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#cz"></use></svg><span>iċ-Ċekja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=DK&categories=L1" aria-label="id-Danimarka"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#dk"></use></svg><span>id-Danimarka</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=BE&categories=L1" aria-label="il-Belġju"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#be"></use></svg><span>il-Belġju</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=BG&categories=L1" aria-label="il-Bulgarija"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#bg"></use></svg><span>il-Bulgarija</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=FI&categories=L1" aria-label="il-Finlandja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#fi"></use></svg><span>il-Finlandja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=DE&categories=L1" aria-label="il-Ġermanja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#de"></use></svg><span>il-Ġermanja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=EL&categories=L1" aria-label="il-Greċja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#gr"></use></svg><span>il-Greċja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=HR&categories=L1" aria-label="il-Kroazja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#hr"></use></svg><span>il-Kroazja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=LV&categories=L1" aria-label="il-Latvja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lv"></use></svg><span>il-Latvja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=LT&categories=L1" aria-label="il-Litwanja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lt"></use></svg><span>il-Litwanja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=LU&categories=L1" aria-label="il-Lussemburgu"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lu"></use></svg><span>il-Lussemburgu</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=NL&categories=L1" aria-label="il-Pajjiżi l-Baxxi"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#nl"></use></svg><span>il-Pajjiżi l-Baxxi</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=PL&categories=L1" aria-label="il-Polonja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#pl"></use></svg><span>il-Polonja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=PT&categories=L1" aria-label="il-Portugall"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#pt"></use></svg><span>il-Portugall</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=RO&categories=L1" aria-label="ir-Rumanija"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ro"></use></svg><span>ir-Rumanija</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=SK&categories=L1" aria-label="is-Slovakkja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#sk"></use></svg><span>is-Slovakkja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=SI&categories=L1" aria-label="is-Slovenja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#si"></use></svg><span>is-Slovenja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=AT&categories=L1" aria-label="l-Awstrija"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#at"></use></svg><span>l-Awstrija</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=EE&categories=L1" aria-label="l-Estonja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ee"></use></svg><span>l-Estonja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=IE&categories=L1" aria-label="l-Irlanda"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ie"></use></svg><span>l-Irlanda</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=SE&categories=L1" aria-label="l-Isvezja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#se"></use></svg><span>l-Isvezja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=IT&categories=L1" aria-label="l-Italja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#it"></use></svg><span>l-Italja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=HU&categories=L1" aria-label="l-Ungerija"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#hu"></use></svg><span>l-Ungerija</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=MT&categories=L1" aria-label="Malta"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#mt"></use></svg><span>Malta</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=ES&categories=L1" aria-label="Spanja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#es"></use></svg><span>Spanja</span></a></li> </ul> </div> </div>  <p> Hekk kif jaslu u jiġu vvalidati d-dettalji ta' reġistrazzjoni tiegħek, dawn se jinżammu f'bażi tad-data u se jintbagħtu mill-istat membru ta' identifikazzjoni tiegħek lill-pajjiżi tal-UE l-oħra kollha. </p> <h3> Meta ssir attiva r-reġistrazzjoni tiegħek? </h3> <p> Sakemm ma tispeċifikax xort'oħra, ir-reġistrazzjoni tiegħek tibda <strong>fl-ewwel jum tat-trimestru tal-kalendarju wara li tkun tlabt biex tingħaqad fl-iskema</strong>. </p> <p> Pereżempju, jekk l-applikazzjoni tiegħek biex tingħaqad fil-MOSS tiġi aċċettata fl-20 ta' Lulju (fit-3 trimestru), ir-reġistrazzjoni tiegħek se tibda fl-1 ta' Ottubru (fil-bidu tar-4 trimestru). </p> <h3> Attiva r-reġistrazzjoni tiegħek qabel </h3> <p> Tista' <strong>titlob biex tingħaqad fl-isekma qabel il-bidu tat-trimestru li jmiss</strong>. F'dan il-każ, trid tinforma l-istat membru ta' identifikazzjoni tiegħek qabel l-10 jum tax-xahar ta' wara li tagħmel l-ewwel provvista ta' servizzi rilevanti. </p> <p> Pereżempju, jekk inti diġà qed tinnegozja fil-5 ta' Marzu u trid tinkludi s-servizzi pprovduti tiegħek fl-iskema tal-MOSS minn din id-data, l-ewwel trid tinforma lill-istat membru ta' identifikazzjoni tiegħek li tixtieq tingħaqad fl-iskema qabel l-10 ta' April. Jekk dan isir, is-servizzi kollha li tipprovdi mill-5 ta' Marzu se jkunu koperti mill-iskema. </p> <h2> It-tneħħija tar-reġistrazzjoni </h2> <p> Jekk trid tneħħi r-reġistrazzjoni mill-iskema, trid <strong>tinforma lill-istat membru ta' identifikazzjoni tiegħek</strong>. Dan għandu jsir mill-inqas <strong>15-il jum</strong> qabel tmiem it-trimestru tal-kalendarju. It-trimestri tal-kalendarju huma minn: </p> <ul> <li> mill-1 ta' Jannar sal-31 ta' Marzu </li> <li> mill-1 ta' April sat-30 ta' Ġunju </li> <li> mill-1 ta' Lulju sat-30 ta' Settembru </li> <li> mill-1 ta' Ottubru sal-31 ta' Diċembru </li> </ul> <p> Inti tiġi nnotifikat b'mod elettroniku meta t-talba tiegħek tkun ġiet aċċettata, u mhux se tkun tista' terġa' tirreġistra fl-iskema għal 6 xhur. </p> <h2> Esklużjoni mill-iskema </h2> <p> Inti tiġi eskluż mill-iskema jekk: </p> <ul> <li> ma tagħmel ebda provvisti rilevanti għal sentejn konsekuttivi </li> <li> ma tibqax tissodisfa l-kundizzjonijiet meħtieġa għall-iskema </li> <li> b'mod persistenti tonqos milli tikkonforma mar-regoli tal-iskema </li> </ul> <h3> Esklużjoni temporanja (perjodu ta' kwarantina) </h3> <p> F'ċerti sitwazzjonijiet tista' tiġi eskluż milli tuża skema waħda tal-MOSS jew it-tnejn li huma għal ammont limitat ta' żmien (magħruf bħala perjodu ta' kwarantina): </p> <ul> <li> jekk tiddeċiedi li twaqqaf il-provvista tas-servizzi koperti bl-iskema – 6 xhur </li> <li> jekk tiddeċiedi li volontarjament titlaq mill-iskema – 6 xhur </li> <li> b'mod persistenti tonqos milli tikkonforma mar-regoli tal-iskema – sentejn </li> </ul> <h2> Ir-regoli tal-VAT </h2> <p> Inti trid tuża l-istess numru tal-VAT li qed tuża bħalissa għad-dikjarazzjonijiet tal-VAT domestiċi u żżomm il-VAT bir-rata tal-pajjiżi tal-UE fejn jgħixu l-klijenti tiegħek. </p> <p> Trid tapplika l-istess regoli tal-fatturar bħall-istat membru ta' identifikazzjoni tiegħek (mhix meħtieġa fattura fil-biċċa l-kbira tal-pajjiżi meta tipprovdi servizzi taħt l-iskema tal-MOSS). Dan huwa wkoll il-każ għal provvisti ta' servizzi minn stati membri ta' stabbiliment. </p> <p> Il-provvisti kollha li mhumiex fil-kamp ta' applikazzjoni tal-iskema tal-MOSS iridu jiġu ddikjarati bir- <a data-linkid="325ae6b5-64c3-45a3-b890-0b371a9683b8" href="https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_mt.htm" title="regoli tat-tassazzjoni normali">regoli tat-tassazzjoni normali</a> għall-bejgħ domestiku. </p> <h3> dikjarazzjonijiet tal-VAT </h3> <p> Trid tissottometti dikjarazzjonijiet trimestrali tal-VAT dettaljati online fi żmien 20 jum mit-tmiem ta' kull perjodu ta' dikjarazzjoni. L-informazzjoni mbagħad tiġi trasferita b'mod sikur mill-istat membru ta' identifikazzjoni lill-istat membru ta' konsum rilevanti. </p> <div class="warning sr-friendly"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#warning"></use></svg><div> <h4 class="sr-only">Twissija</h4> <p> <strong>Dawn id-dikjarazzjonijiet tal-VAT isiru flimkien mad-dikjarazzjonijiet tal-VAT domestiċi normali.</strong> </p> </div> </div> <h3> Ivverifika r-rati tal-VAT </h3> <p> Tista' tiċċekkja r-rati tal-VAT għall-provvista ta' telekomunikazzjonijiet, xandir u servizzi pprovduti elettronikament billi tuża l- <span class="nolink">bażi tad-data tal-Komunikazzjoni tal-Informazzjoni tat-Taxxa</span> <a href="https://taxation-customs.ec.europa.eu/business/vat/telecommunications-broadcasting-electronic-services/vat-rates_en" target="_blank" class="language" title="English">en</a> . </p> <h2> Iż-żamma ta' rekords </h2> <p> Inti <strong>trid iżżomm ir-rekords tal-attivitajiet tiegħek</strong> għal 10 snin mit-tmiem tas-sena li fiha ġew ipprovduti s-servizzi u kopji diġitali tagħhom iridu jkunu disponibbli jekk mitluba, bla dewmien. </p> <p> L-informazzjoni li ġejja <strong>għandha tiġi inkluża</strong> fir-rekords li żżomm: </p> <ul> <li> l-istat membru tal-konsum fejn hu pprovdut is-servizz </li> <li> it-tip ta' servizz ipprovdut </li> <li> id-data meta ġie pprovdut is-servizz </li> <li> kull żieda jew tnaqqis sussegwenti tal-ammont taxxabbli </li> <li> ir-rata tal-VAT applikata </li> <li> l-ammont ta' VAT li għandu jitħallas b'indikazzjoni tal-munita użata </li> <li> id-data u l-ammont ta' ħlasijiet riċevuti </li> <li> kwalunkwe ħlas fuq il-kont riċevut qabel ma ġie pprovdut is-servizz </li> <li> fejn tinħareġ irċevuta, l-informazzjoni li tinsab fuq l-irċevuta </li> <li> l-isem tal-klijent, fejn ikun magħruf għall-persuna taxxabbli </li> <li> l-informazzjoni użata biex jiġi ddeterminat il-post fejn il-klijent huwa stabbilit jew għandu l-indirizz permanenti tiegħu jew fejn hu residenti normalment. </li> </ul> <p> Aktar informazzjoni dwar l-Iskema tal-MOSS hi disponibbli fil- <span class="nolink">portal tal-MOSS tal-VAT</span> <a href="https://ec.europa.eu/taxation_customs/business/vat/telecommunications-broadcasting-electronic-services/" target="_blank" class="language" title="English">en</a> u tista' taqra informazzjoni ddettaljata fil- <span class="nolink"><span class="label-end"><span>gwidi</span><svg focusable="false" class="wider" aria-label="PDF"> <title>PDF</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#file"></use></svg></span></span> <a href="https://ec.europa.eu/taxation_customs/business/vat/telecommunications-broadcasting-electronic-services/sites/mossportal/files/taxud-2013-01228-02-01-en-ori-00-en.pdf" target="_blank" class="language" title="English">en</a> . </p><a id="outsidetheeu" name="outsidetheeu"></a><h2> L-iskema mhux tal-Unjoni </h2> <p> Inti tista' tuża l-iskema mhux tal-Unjoni meta tipprovdi s- <strong>servizzi transfruntieri tat-telekomunikazzjoni, ta' xandir televiżiv u bir-radju, jew diġitali</strong> lil klijenti fil- <strong>pajjiżi kollha tal-UE</strong> (inkluż il-pajjiż tal-UE magħżul bħala l- <strong>istat membru ta' identifikazzjoni</strong> tiegħek). </p> <p> Il-pajjiżi tal-UE fejn tipprovdi s-servizzi nirreferu għalihom bħala l- <strong>istati membri tal-konsum</strong>. </p> <h2> Agħżel stat membru ta' identifikazzjoni </h2> <p> Inti trid tagħżel <strong>stat membru ta' identifikazzjoni</strong>. Dan jista' jkun kwalunkwe pajjiż tal-UE li tagħżel. </p> <p> Tista' tibdel l-istat membru ta' identifikazzjoni f'data aktar tard jekk tixtieq. Dan jista' jkun kwalunkwe pajjiż tal-UE li tagħżel. </p> <p> Biex tagħmel il-bidla, trid tikkanċella r-reġistrazzjoni fl-istat membru ta' identifikazzjoni attwali tiegħek u tirreġistra mill-ġdid fl-istat membru ta' identifikazzjoni magħżul ġdid. </p> <h2> Ir-reġistrazzjoni </h2> <p> Tista' <strong>tirreġistra online permezz tal-portal tal-istat membru ta' identifikazzjoni tiegħek</strong>. </p>  <div class="accordion"> <h3 class="toggle countries" role="button" tabindex="0" aria-expanded="false"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#location"></use></svg><span><span>Agħżel il-pajjiż</span></span><svg focusable="false" aria-label="Iftaħ"> <title>Iftaħ</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="Agħlaq"> <title>Agħlaq</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content countries"> <ul> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=CY&categories=L1" aria-label="Ċipru"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#cy"></use></svg><span>Ċipru</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=FR&categories=L1" aria-label="Franza"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#fr"></use></svg><span>Franza</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=CZ&categories=L1" aria-label="iċ-Ċekja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#cz"></use></svg><span>iċ-Ċekja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=DK&categories=L1" aria-label="id-Danimarka"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#dk"></use></svg><span>id-Danimarka</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=BE&categories=L1" aria-label="il-Belġju"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#be"></use></svg><span>il-Belġju</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=BG&categories=L1" aria-label="il-Bulgarija"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#bg"></use></svg><span>il-Bulgarija</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=FI&categories=L1" aria-label="il-Finlandja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#fi"></use></svg><span>il-Finlandja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=DE&categories=L1" aria-label="il-Ġermanja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#de"></use></svg><span>il-Ġermanja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=EL&categories=L1" aria-label="il-Greċja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#gr"></use></svg><span>il-Greċja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=HR&categories=L1" aria-label="il-Kroazja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#hr"></use></svg><span>il-Kroazja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=LV&categories=L1" aria-label="il-Latvja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lv"></use></svg><span>il-Latvja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=LT&categories=L1" aria-label="il-Litwanja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lt"></use></svg><span>il-Litwanja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=LU&categories=L1" aria-label="il-Lussemburgu"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lu"></use></svg><span>il-Lussemburgu</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=NL&categories=L1" aria-label="il-Pajjiżi l-Baxxi"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#nl"></use></svg><span>il-Pajjiżi l-Baxxi</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=PL&categories=L1" aria-label="il-Polonja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#pl"></use></svg><span>il-Polonja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=PT&categories=L1" aria-label="il-Portugall"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#pt"></use></svg><span>il-Portugall</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=RO&categories=L1" aria-label="ir-Rumanija"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ro"></use></svg><span>ir-Rumanija</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=SK&categories=L1" aria-label="is-Slovakkja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#sk"></use></svg><span>is-Slovakkja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=SI&categories=L1" aria-label="is-Slovenja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#si"></use></svg><span>is-Slovenja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=AT&categories=L1" aria-label="l-Awstrija"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#at"></use></svg><span>l-Awstrija</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=EE&categories=L1" aria-label="l-Estonja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ee"></use></svg><span>l-Estonja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=IE&categories=L1" aria-label="l-Irlanda"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ie"></use></svg><span>l-Irlanda</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=SE&categories=L1" aria-label="l-Isvezja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#se"></use></svg><span>l-Isvezja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=IT&categories=L1" aria-label="l-Italja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#it"></use></svg><span>l-Italja</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=HU&categories=L1" aria-label="l-Ungerija"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#hu"></use></svg><span>l-Ungerija</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=MT&categories=L1" aria-label="Malta"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#mt"></use></svg><span>Malta</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_mt.htm?countryCode=ES&categories=L1" aria-label="Spanja"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#es"></use></svg><span>Spanja</span></a></li> </ul> </div> </div>  <p> Hekk kif jaslu u jiġu vvalidati d-dettalji ta' reġistrazzjoni tiegħek, dawn se jinżammu f'bażi tad-data u se jintbagħtu mill-istat membru ta' identifikazzjoni tiegħek lill-pajjiżi tal-UE l-oħra kollha. </p> <h3> Meta ssir attiva r-reġistrazzjoni tiegħek? </h3> <p> Sakemm ma tispeċifikax xort'oħra, ir-reġistrazzjoni tiegħek tibda <strong>fl-ewwel jum tat-trimestru tal-kalendarju wara li tkun tlabt biex tingħaqad fl-iskema</strong>. </p> <p> Pereżempju, jekk l-applikazzjoni tiegħek biex tingħaqad fil-MOSS tiġi aċċettata fl-20 ta' Lulju (fit-3 trimestru), ir-reġistrazzjoni tiegħek se tibda fl-1 ta' Ottubru (fil-bidu tar-4 trimestru). </p> <h3> Attiva r-reġistrazzjoni tiegħek qabel </h3> <p> Tista' <strong>titlob biex tingħaqad fl-isekma qabel il-bidu tat-trimestru li jmiss</strong>. F'dan il-każ, trid tinforma l-istat membru ta' identifikazzjoni tiegħek qabel l-10 jum tax-xahar ta' wara li tagħmel l-ewwel provvista ta' servizzi rilevanti. </p> <p> Pereżempju, jekk inti diġà qed tinnegozja fil-5 ta' Marzu u trid tinkludi s-servizzi pprovduti tiegħek fl-iskema tal-MOSS minn din id-data, l-ewwel trid tinforma lill-istat membru ta' identifikazzjoni tiegħek li tixtieq tingħaqad fl-iskema qabel l-10 ta' April. Jekk dan isir, is-servizzi kollha li tipprovdi mill-5 ta' Marzu se jkunu koperti mill-iskema. </p> <h2> It-tneħħija tar-reġistrazzjoni </h2> <p> Jekk trid tneħħi r-reġistrazzjoni mill-iskema, trid <strong>tinforma lill-istat membru ta' identifikazzjoni tiegħek</strong>. Dan għandu jsir mill-inqas <strong>15-il jum</strong> qabel tmiem it-trimestru tal-kalendarju. It-trimestri tal-kalendarju huma minn: </p> <ul> <li> mill-1 ta' Jannar sal-31 ta' Marzu </li> <li> mill-1 ta' April sat-30 ta' Ġunju </li> <li> mill-1 ta' Lulju sat-30 ta' Settembru </li> <li> mill-1 ta' Ottubru sal-31 ta' Diċembru </li> </ul> <p> Inti tiġi nnotifikat b'mod elettroniku meta t-talba tiegħek tkun ġiet aċċettata, u mhux se tkun tista' terġa' tirreġistra fl-iskema għal 6 xhur. </p> <h2> Esklużjoni mill-iskema </h2> <p> Inti tiġi eskluż mill-iskema jekk: </p> <ul> <li> ma tagħmel ebda provvisti rilevanti għal sentejn konsekuttivi </li> <li> ma tibqax tissodisfa l-kundizzjonijiet meħtieġa għall-iskema </li> <li> b'mod persistenti tonqos milli tikkonforma mar-regoli tal-iskema </li> </ul> <h3> Esklużjoni temporanja (perjodu ta' kwarantina) </h3> <p> F'ċerti sitwazzjonijiet tista' tiġi eskluż milli tuża skema waħda tal-MOSS jew it-tnejn li huma għal ammont limitat ta' żmien (magħruf bħala perjodu ta' kwarantina): </p> <ul> <li> jekk tiddeċiedi li twaqqaf il-provvista tas-servizzi koperti bl-iskema – 6 xhur </li> <li> jekk tiddeċiedi li volontarjament titlaq mill-iskema – 6 xhur </li> <li> b'mod persistenti tonqos milli tikkonforma mar-regoli tal-iskema – sentejn </li> </ul> <h2> Ir-regoli tal-VAT </h2> <p> Inti tiġi allokat numru tal-VAT mill-pajjiż tal-UE li għażilt biex ikun l-istat membru ta' identifikazzjoni tiegħek u tiċċarġja l-VAT bir-rata tal-pajjiżi tal-UE fejn il-klijenti tiegħek għandhom ir-residenza tagħhom. </p> <p> Trid tapplika l-istess regoli tal-fatturar bħall-istat membru ta' identifikazzjoni tiegħek (mhix meħtieġa fattura fil-biċċa l-kbira tal-pajjiżi meta tipprovdi servizzi taħt l-iskema tal-MOSS). </p> <h3> dikjarazzjonijiet tal-VAT </h3> <p> Trid tissottometti dikjarazzjonijiet trimestrali tal-VAT dettaljati online fi żmien 20 jum mit-tmiem ta' kull perjodu ta' dikjarazzjoni. L-informazzjoni mbagħad tiġi trasferita b'mod sikur mill-istat membru ta' identifikazzjoni lill-istat membru ta' konsum rilevanti. </p> <div class="warning sr-friendly"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#warning"></use></svg><div> <h4 class="sr-only">Twissija</h4> <p> <strong>Dawn id-dikjarazzjonijiet tal-VAT isiru flimkien mad-dikjarazzjonijiet tal-VAT domestiċi normali.</strong> </p> </div> </div> <h3> Ivverifika r-rati tal-VAT </h3> <p> Tista' tiċċekkja r-rati tal-VAT għall-provvista ta' telekomunikazzjonijiet, xandir u servizzi pprovduti elettronikament billi tuża l- <span class="nolink">bażi tad-data tal-Komunikazzjoni tal-Informazzjoni tat-Taxxa</span> <a href="https://taxation-customs.ec.europa.eu/business/vat/telecommunications-broadcasting-electronic-services/vat-rates_en" target="_blank" class="language" title="English">en</a> . </p> <h2> Iż-żamma ta' rekords </h2> <p> Inti <strong>trid iżżomm ir-rekords tal-attivitajiet tiegħek</strong> għal 10 snin mit-tmiem tas-sena li fiha ġew ipprovduti s-servizzi u kopji diġitali tagħhom iridu jkunu disponibbli jekk mitluba, bla dewmien. </p> <p> L-informazzjoni li ġejja <strong>għandha tiġi inkluża</strong> fir-rekords li żżomm: </p> <ul> <li> l-istat membru tal-konsum fejn hu pprovdut is-servizz </li> <li> it-tip ta' servizz ipprovdut </li> <li> id-data meta ġie pprovdut is-servizz </li> <li> kull żieda jew tnaqqis sussegwenti tal-ammont taxxabbli </li> <li> ir-rata tal-VAT applikata </li> <li> l-ammont ta' VAT li għandu jitħallas b'indikazzjoni tal-munita użata </li> <li> id-data u l-ammont ta' ħlasijiet riċevuti </li> <li> kwalunkwe ħlas fuq il-kont riċevut qabel ma ġie pprovdut is-servizz </li> <li> fejn tinħareġ irċevuta, l-informazzjoni li tinsab fuq l-irċevuta </li> <li> l-isem tal-klijent, fejn ikun magħruf għall-persuna taxxabbli </li> <li> l-informazzjoni użata biex jiġi ddeterminat il-post fejn il-klijent huwa stabbilit jew għandu l-indirizz permanenti tiegħu jew fejn hu residenti normalment. </li> </ul> <p> Aktar informazzjoni dwar l-Iskema tal-MOSS hi disponibbli fil- <span class="nolink">portal tal-MOSS tal-VAT</span> <a href="https://ec.europa.eu/taxation_customs/business/vat/telecommunications-broadcasting-electronic-services/" target="_blank" class="language" title="English">en</a> u tista' taqra informazzjoni ddettaljata fil- <span class="nolink"><span class="label-end"><span>gwidi</span><svg focusable="false" class="wider" aria-label="PDF"> <title>PDF</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#file"></use></svg></span></span> <a href="https://ec.europa.eu/taxation_customs/business/vat/telecommunications-broadcasting-electronic-services/sites/mossportal/files/taxud-2013-01228-02-01-en-ori-00-en.pdf" target="_blank" class="language" title="English">en</a> . </p><a id="interactive-content-end" name="interactive-content-end"></a></div> <div class="article-related eu-legislation"> <h2>Leġiżlazzjoni tal-UE</h2> <ul> <li><a href="https://eur-lex.europa.eu/legal-content/MT/TXT/?qid=1489420351474&uri=CELEX:32012R0967" data-linkid="f35c9c8a-d3fd-4720-8294-8e89abf9e7dd" title="Ir-Regolament ta’ Implimentazzjoni għal skemi speċjali tal-VAT">Ir-Regolament ta’ Implimentazzjoni għal skemi speċjali <span class="label-end"><span>tal-VAT</span><svg focusable="false" aria-label="Iftaħ bħala link estern"> <title>Iftaħ bħala link estern</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#external"></use></svg></span></a></li> </ul> </div>  <div class="article-related"> <h2>Teħtieġ l-għajnuna mis-servizzi ta’ assistenza?</h2> <p>Ikkuntattja s-servizzi ta' assistenza speċjalizzata</p><button id="advice-button" class="standard arrow toggle">Sib għajnuna u pariri<span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></span></button><div id="advice-content" class="toggle-content"> <div data-service-name="Contact specialised assistance services - VAT" class="help-advice"> <p><strong><a href="https://ec.europa.eu/eu-rights/enquiry-complaint-form/home?languageCode=mt&origin=yeb_Taxation">Ikseb parir dwar ir-regoli tal-UE li japplikaw għan-negozju tiegħek / solvi problemi ma’ awtorità pubblika</a></strong></p> </div> <div data-service-name="Local Business Support"> <p>Għandek xi mistoqsijiet dwar kif topera negozju transfruntier, pereżempju l-esportazzjoni jew l-espansjoni lejn pajjiż ieħor tal-UE? 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