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Tax Guidelines on Distributed Ledger Technology (DLT) published

Tax Guidelines on Distributed Ledger Technology

Guidelines on the income tax, duty and VAT treatment of transactions related to distributed ledger technology issued by the Maltese Revenue.

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Juanita Brockdorff

Partner, Tax Services

KPMG in Malta

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The ​Maltese Commissioner for Revenue has issued three sets of guidelines in relation to the tax treatment of transactions related to Digital Ledger Technology (DLT). The guidelines cover income tax, duty on documents and transfers and value added tax. Their publication on 1st November 2018 coincides with the date of entry into force of the Act regulating Virtual Financial Assets in Malta.

Tax Guidelines on Distributed Ledger Technology (DLT) published

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