see also :
INTRASTAT in Malta
VAT rates in Malta

GENERIC INFORMATION

Malta is a former European Union Member State

Main source :
https://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=434/1577833200

VAT local name :
It-taxxa fuq il-valur mizjud

VAT number format in Malta :
MT12345678

Date of introduction of VAT in Malta :
1 January 1999

Local transposition of EU Directive :
Act XXIII of 1998 (Value Added Tax Act) as amended by subsequent acts and legal notices.

Competent authority :
Ministry of Finance
(http://www.vat.gov.mt)

CONTACT POINT FOR VAT COMPLIANCE

Who to contact for any doubt :
https://cfr.gov.mt/en/Pages/Home.aspx

HOW VAT IS APPLIED IN Malta

VAT rates :

  • standard : 18%
  • intermediate  :  –
  • reduced under Article 98(2) and Annex III, including  Articles 104, 104a, 105, 112, 113, 115, 117, 120 and 122 of the VAT Directive :
    5% and 7%
  • Application of Article 37 and 109 to 122 of the VAT Directive :
    exempt; exempt with credit

Please note that we have a detailed application of VAT rates per goods and services in Malta :
See our section for detailed VAT rates applying on goods and services in Malta

INTRASTAT and EUROPEAN SALES LIST IN Malta

Form and submission of ECSL in Malta :
15th day of following month
Form and submission of Intrastat in Malta :
10th business day of following month

VAT COMPLIANCE IN Malta

Form name(s) : Online form

Quarterly VAT returns :

Conditions to submit quarterly returns in Malta :
Default : Commissioner for Revenue may prescribe longer or shorter periods
Due date of quarterly returns in Malta :
15th of the 2nd following month
When to pay VAT under quarterly return scheme in Malta :
Same as return

THRESHOLDS

Distance selling as per art. 34 of VAT Directive (and taxable persons not entitled to deduct input tax and by non-taxable legal persons as per art. 3(2)(a) of the VAT Directive) :
EUR 35,000
EUR 10,000  (acq. exempted pers.)

VAT and INTRASTAT compliance in Malta

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