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Malta VAT – The Rates & Registration

If your company is not established in Malta and is providing ‘taxable supplies’ of goods or services in Malta, it might have to attain a non-resident VAT registration. This follows the EU VAT Directive, foreign traders are legally obliged to register for VAT in certain situations, in order to report taxable transactions and declare the VAT that needs be charged.

It is imperative that all businesses with any commercial actions in Malta evaluate their compliance responsibilities and register before beginning any taxable transactions, if applicable.

What you should know

There are numerous circumstances in Malta that can generate the responsibility to register for VAT. Below are some of the most common cases:

  • Goods being imported into Malta from outside the EU;
  • Goods being bought or sold in Malta;
  • Selling goods from Malta that are delivered to customers out with Malta (this applies to business or private customers);
  • Obtaining goods in Malta from another country within the EU (Intra-community acquisitions);
  • Inventory of stock in Malta for sale, circulation or delivery;
  • eCommerce sales of goods to customers, subject to Distance Selling VAT registration thresholds;
  • Arranging events in Malta, if attendees or delegates pay admission.

If you are presently, or planning to conduct any of the above (or similar) transactions in Malta, you should contact amavat® immediately to allow us to help you be VAT compliant.

VAT Rates, the Formats & the Thresholds

VAT Rates VAT No. Format Distance Selling Threshold Intrastat Threshold
18% (Standard)
5/7% (Reduced)
MT12345678 € 35,000 € 700 (Arrivals)
€ 700 (Dispatches)

*amavat® accept no responsibility for the above figures being 100% accurate, at all times. They will periodically updated - last update 08.01.2022.

Additional VAT information for Malta

‘VAT Return’ Periods

‘Annual Returns’

‘EC Sales Lists’ frequency
Monthly or quarterly

‘EC Purchase Lists’

Additional reporting requirements

‘Extended Reverse Charge’
Services provided by a non-established business to VAT registered customer in Malta, are subject to the reverse charge and the customer should account for the VAT. Please contact amavat® if you would like further information of how the extended reverse charge applies in Malta.

‘Fiscal Representation’
The appointment of a tax representative is optional.