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This guide provides an overview of VAT (Value Added Tax) in Malta, including applicable rates, registration requirements, invoicing rules, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Malta or with Maltese customers.
Malta’s VAT system, governed by the Value Added Tax Act (Act XXIII of 1998), aligns with the EU VAT Directive. VAT is applicable on most goods and services within Malta, as well as on imports.
Euro (€)
MT followed by 8 digits (e.g., MT12345678)
Neither EU nor non-EU businesses selling in Malta are required to appoint a fiscal representative
Yes, available for businesses below the threshold.
| Rate | Rate Type | Description |
|---|---|---|
| 18% | Standard Rate | Applies to most goods and services |
| 12% | Special reduced rate | Applies to chartering activities |
| 7% | Reduced Rate | Applies to accommodation services |
| 5% | Reduced Rate | Applies to medical supplies, books, and certain essentials |
| 0% | Zero VAT rate | Certain foodstuffs, prescribed medicines, intra-community supplies, and international passenger transport. |
| Business Type | VAT Registration Threshold |
|---|---|
| Resident Businesses | EUR 35,000 [Goods] EUR 30,000 per annum [services] |
| Non-Resident Businesses | No threshold; registration required for any taxable activity in Malta |
| Frequency | Filing Deadline | Payment Deadline |
|---|---|---|
| Quarterly | 15th day of the month following the quarter | 15th day of the month following the quarter |
| Annual | Not applicable | Not applicable |
| VAT on Cross-Border Electronically Supplied Services | Yes |
| VAT Rate on Digital Services | 18% |
| Threshold for Registration | EUR 10,000 per calendar year for EU-based businesses; no threshold for non-EU businesses |
| VAT on B2B Sales | Reverse charge mechanism applies |
Malta applies VAT on digital services based on the consumer’s location, generally utilizing the OSS system for EU cross-border services.
Access to electronic newspapers and periodicals may be exempt under specific conditions, typically for educational or public interest purposes.
Malta encourages e-invoicing but does not mandate it for private sector transactions. Public sector suppliers, however, are required to comply with the EU e-invoicing directive.
Malta mandates digital reporting of VAT-related transactions for businesses through an electronic submission system approved by the Maltese tax authorities.
Disclaimer: This guide is for informational purposes only and may not cover all aspects of Maltese VAT. Consult one of our tax professionals for specific guidance regarding your business.
| Pos. | Username | Country | Score |
|---|---|---|---|
| 1 | marko.kangasmaki@solnet.group | Finland | 100 % |
| 2 | Connor | Afghanistan | 92 % |
| 3 | Plrstrive | United Kingdom | 92 % |
| 4 | elkeg | Netherlands | 92 % |
| 5 | Cait | South Africa | 92 % |
| 6 | Chilli Dev | South Africa | 92 % |
| 7 | Brett | South Africa | 83 % |
| 8 | Quizard | South Africa | 83 % |
| 9 | Quinny Ness | South Africa | 75 % |
| 10 | Bronwynm | South Africa | 75 % |
