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 applies to the following transactions:
|National Legislation||Commissioner for Revenue|
|VAT in local languages||Att dwar it-Taxxa fuq il-Valur Miżjud|
|VAT number format||MT+8 digits|
|VAT rates||Standard 18%; Reduced 7% & 5%|
|Zero-rated (0%) and exempt|
|Frequency||On a quarterly and annual basis|
|Established||Goods EUR 35,000, Services EUR 30,000, Other EUR 35,000|
|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
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