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Maltese VAT – Rates & Registration

If a company not established in Malta is providing ‘taxable supplies’ of goods or services in Malta, it may have to obtain a non-resident VAT registration. In accordance with the EU VAT Directive, foreign traders are legally obligated to register for VAT in certain circumstances in order to report taxable transactions and declare VAT that must be charged.

It is important that all businesses with any commercial activity in Malta assess their compliance obligations and register prior to commencing taxable transactions if applicable.

What you need to know

There are various scenarios that would trigger an obligation to register for VAT in Malta. Some of the most common examples are:

  • Importing goods into Malta from outside the European Union
  • Buying and selling goods in Malta
  • Selling goods from Malta which are delivered to customers outside of Malta (business or private customers)
  • Acquiring goods in Malta from another EU country (Intra-community acquisitions)
  • Holding inventory in Malta for sale, distribution or consignment
  • E-commerce sales of goods to consumers, subject to Distance Selling VAT registration thresholds
  • Organising events in Malta where attendees or delegates must pay admission

If you are currently, or plan to conduct any of the above (or similar) transactions in Malta, you should contact us immediately for a complimentary consultation.

Maltese VAT Rates, Formats & Thresholds

VAT Rates VAT Number Format Distance Selling Threshold Intrastat Threshold
18% (Standard) MT12345678 € 35,000 €700 (Arrivals)
5/7% (Reduced) €700 (Dispatches)
VAT return periods

Quarterly

Annual returns

No

EC Sales Lists frequency

Monthly or quartely

EC purchase lists

No

Other reporting requirements

No

Extended reverse charge

Services provided by a non-established to a VAT registered customer in Malta are subject to the reverse charge and the customer accounts for the VAT. Please contact us if you would like details of how the extended reverse charge applies in Malta.

Fiscal Representation

Appointment of a tax representative is optional.

Contact us for a complimentary consultation.

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