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VAT in Malta

We offer a comprehensive up to date guide

Malta’s value-added tax (VAT) was implemented in 1995 and has undergone numerous revisions. Malta’s VAT was harmonized with the EU’s Council Directive on VAT upon Malta’s accession to the EU in 2004.

Most of the EU VAT legislation is based on directives. The EU VAT Directive 2006/112/EC (the “EU VAT Directive”) is the central VAT directive. While the EU directive is binding for each Member State, the form and manner it is implemented are left to the Member State responsible for transposing it into 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

VAT applies to the following transactions: 

 

  • The provision of products and services in Malta by a taxable person in the course or promotion of an economic activity.
  • Intra-Community acquisition of commodities by a taxable person from another European Union member state.
  • Acquisitions of new modes of transit inside the Community.
  • Acquisitions of excise products within the Community.
  • Malta’s importation of products (other than exempt importations).

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Malta –  General VAT information

 

National Legislation  Commissioner for Revenue 
VAT in local languages   Att dwar it-Taxxa fuq il-Valur Miżjud 
VAT number format   MT+8 digits 
MT12345678 
VAT rates  Standard 18%; Reduced 7% & 5% 
Zero-rated (0%) and exempt 
Frequency  On a quarterly and annual basis 
Thresholds 

 

Registration   
Established  Goods EUR 35,000, Services EUR 30,000, Other EUR 35,000 
Non-established  None 
Intra-Community acquisitions  EUR 10,000 
Intra-EU Distance sales and electronically supplied services to consumers (OSS)  EUR 10,000 
Recovery of VAT by non-established businesses  Yes 
Compliance Returns and Deadlines 

 

VAT Return M  15th of the month following the reporting period 
VAT Return Q  15th of the month following the reporting period 
Intrastat M  10th of the month following the reporting period 
Annual Return  February 15 of the following year 


 

 

Last Updated: 25/10/2022

Disclaimer

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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