| RSM Malta

14 July 2021

EU Whistleblower Protection – Compliance Guide: Part 4 – Disclosure Procedures

The Whistleblowing Protection Directive has entered into force and will be implemented to ensure that reporting persons, also known as whistleblowers, will have proper protection when reporting possible and actual breaches (disclosures) to the...

7 July 2021

EU Whistleblower Protection: Part 3 – Role of the Whistleblowing Reporting Unit

As per our previous posts, which can be accessed here, the Whistleblowing Protection Directive states that a protected disclosure is made if a reporting person reports a breach where he or she has reasonable grounds that the information regarding...

5 July 2021

EU VAT E-Commerce Package 2021

As from 1st July 2021, the European Union will be implementing several changes within the Vat sphere with regards to obligations for Business to Consumer (“B2C”) e-sellers and marketplaces.

Twitter

Tweets by @RSMMalta

Visit RSMMalta on Twitter

30 June 2021

EU Whistleblower Protection – Compliance Guide: Part 2 – Disclosures and Protection

The disclosing of information and the protection of the reporters of this information is the key subject of the Whistleblowing Protection Directive. In the FIRST part of this series, we covered the aspect of scope and coverage - which entities are...

22 June 2021

EU Whistleblower Protection – Compliance Guide: Part 1 – Introduction

Whistleblowing is one of the largest forms of detection of occupational, fraud, bribery and corruption and one of the best methods for the prevention of commercial crime. Yet, there are still individuals who, due to fear of retaliation, do not...

businessman outdoors, outside, architecture, structure, building, modern, contemporary, urban, city, business district, financial district, businessman, silhouette, walking, sails, promenade, waterfront, one person, man Real estate, housing construction

14 June 2021

EDPB publishes a new set of SCCs

'New' SCCs for international data transfers are out now. Key takeaways: The ‘old’ SCCs can still be used for new data transfers for a further period of 3 months following the date the ‘New’ SCCs come into force (27 June 2021).

1 June 2021

Authorisation and Obligations arising from the CSP (Amendment) Act 2020 and the PMLFT Act S.L 373.01

The Company Service Providers (Amendment) Act, 2020 came into force on the 16th March 2021.

24 May 2021

Input VAT and blocked items for input VAT

When preparing a VAT Return, a taxable person must consider both input and output VAT. Output VAT is calculated on sales of goods and services. Input VAT is added to the price paid for goods and services which are subject to VAT. Input VAT may be...

26 April 2021

Closing Off Financial Records

The monthly, quarterly, or year-end close off process is a follow up to the book-keeping process. Accountancy in general and closing of the books are necessary in providing information to various users, to prepare financial statements and in...

20 April 2021

The Purpose of an EORI Number

The Economic Operators Registration Identification system, colloquially known as “EORI”, aims to connect every economic operator who interacts with the Customs Authority in any member state of the EU.

Our services

Our industry

Our clients