Malta VAT profile
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Malta VAT Profile
| Standard VAT Rate | 18% |
| Reduced VAT Rate | 0%, 5%, 7%, 12% |
| EU VAT Number | MT99999999 |
| VAT Registration | VAT registration is mandatory when your turnover exceeds or is likely to exceed the VAT registration thresholds. |
| VAT Registration Thresholds | EU wide distance selling threshold - EUR 10,000 (Total annual intra community distance sales) SME Thresholds (Resident & EU Businesses) - EUR 35,000 - Goods EUR 30,000 - Other economic activities Non resident - There is no registration threshold IC Acquisitions - EUR 10,000 |
| Fiscal representative required for non EU companies | A fiscal representative is not required for Non EU companies |
| VAT Compliance | Businesses registered for VAT are required to comply with local rules, regulation and requirements for collecting, reporting and remitting VAT. |
| Periodic VAT Returns | Periodic VAT Return must be filed by each taxpayer that is registered for VAT to report and account for VAT on sales and purchases made. Filing Frequency -Monthly: Applicable on request for taxable person whose activity exclusively consist of exempt with credit supplies of goods - Quarterly: This is a standard filing frequency - Annually: Applicable to taxable person who operates below the threshold for small business but do not opt to be classified as exempt person Filing and Payment Deadline - Monthly and Quarterly filing: 15th of the second month following the reference period. - Annually: 15th February following the reporting period |
| Annual VAT Returns | Not applicable |
| Intrastat | INTRASTAT is a statistical data collection system used to record the movement of goods between European Union member countries. Declaration must be filed once the annual threshold is exceeded. Thresholds: Arrivals: EUR 700 Dispatches: EUR 700 Filing Frequency Monthly Filing Deadline 10th working day of the month following the reporting period |
| EC Sales List | C Sales List is a declaration summarises the value (per customer) of intra-community supplies of goods and services between EU Member States . An EC Sales List is required to be filed once a business performs intra-community supplies. Filing Frequency - Monthly: This is a standard filing frequency - Quarterly: If the value of intra-community supplies of goods have not exceeded EUR 50,000 Taxpayers reporting intra-community supplies of services only can choose reporting frequency regardless of the value Filing Deadline - 15th day of the month following the reference period." |
| EC Purchase List | Not applicable |
| Other VAT Declarations | Not applicable |
Latest VAT News Malta
Latest tax technology news and blog posts
Malta – Women’s sanitary products will be subject to a 0% VAT rate as of 1st January 2025.
The Maltese Minister of Finance has presented the 2025 budget, announcing that women’s sanitary products will be subject to a 0% VAT rate starting from 1st January […]