VAT in Malta

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The Value-Added Tax (VAT) in Malta, which came into effect in 1995, has been revised multiple times since its inception. With Malta’s entry into the European Union in 2004, the country’s VAT was adjusted to align with the EU’s Council Directive on VAT. A large portion of EU VAT policies stem from these directives.

The EU VAT Directive 2006/112/EC, often referred to as the “EU VAT Directive,” serves as the principal VAT directive. Although adherence to an EU directive is obligatory for all member nations, the specific method and manner of its implementation is left up to the discretion of the individual Member State, who is tasked with integrating it into their national law.

Everything related to VAT in Malta is included in our comprehensive guide below.

vat guide malta

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Scope of Taxation

The Maltese VAT system imposes a tax on goods and services provided in Malta by taxable persons for consideration, except for those exempt under the Fifth Schedule to the VAT Act. It also applies to imported goods and certain services from countries outside the EU and other EU member states brought into Malta. The VAT system follows a multistage consumption model, where businesses along the production and distribution chain are charged VAT, and the final consumer typically bears the full cost. However, it is the responsibility of each VAT registered supplier at each stage to collect, report, and pay the VAT to the VAT Department.


The Value-Added Tax (VAT) is applicable to the following operations:
  • The delivery of goods and services within Malta by an individual who is taxable, as part of or to promote an economic enterprise.
  • The internal purchase of goods by a taxable entity from another member state of the European Union.
  • The procurement of new means of transport within the Community.
  • The purchase of products subject to excise tax within the Community.
  • The import of goods into Malta, barring those that are exempt from importation.

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Malta –  General VAT information


Tax authority Commissioner for Revenue


VAT in local language Att dwar it-Taxxa fuq il-Valur Miżjud
Currency € Euro
VAT number format MT + 8 characters
VAT rates


Standard 18%; Reduced 7% 5%;
Zero-rated (0%) and exempt
Established EUR 35,000
Non-established None
Intra-EU Distance sales and electronically supplied services to consumers (OSS) EUR 10,000
VAT Group Allowed – but limited to financial regulated sector
Voluntary Registration Available – for resident business onlyaaaa
Intra-EU Dispatches EUR 700, 000
Intra-EU Arrivals EUR 700, 000
Recovery of VAT by non-established businesses Yes
Compliance Returns and Deadlines
VAT Returns 15th of the month following the reporting period
Frequency Monthly and Quarterly
European Sales Listing 25th day following the reporting period.
Intrastat 10th of the month following the reporting period
Electronic Invoicing For business-to-government (B2G) transactions, the ability to receive and process electronic invoices is compulsory as per the Law of May 16, 2019, concerning Electronic Invoicing in the Context of Public Contracts and Concession Contracts.




Last Updated: 27/12/2023


The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax

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