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Whether you’re a European or non-European company, establishing certain activities in Malta may mean you need to register for VAT. You can use a fiscal representative or tax advisor to draw up your VAT, Intrastat and ESL returns with total peace of mind in Malta.
If you deal with companies in Malta, you may be able to claim a maltese VAT refund.
Here you can find the specifics of VAT regulations in Malta, which work alongside the harmonised framework of the EU as explained in our guide to intra-Community VAT obligations.
Basic information |
|
|---|---|
| EU membership | 2004 |
| ISO code | MT |
| VAT introduced in Malta | 1999 |
| VAT name in Malta | It-taxxa fuq il-valur mizjud |
| VAT ID format in Malta | MT99999999 |
| Territories with special status in Malta | n/a |
VAT rates in Malta |
|
| Standard VAT rate | 18 % |
| Reduced VAT rate (1) | 7 % |
| Reduced VAT rate (2) | 5 % |
| Super reduced VAT rate | n/a |
| VAT parking rate | n/a |
| Zero VAT rate | yes |
Thresholds triggering VAT reporting obligations in Malta |
|
|---|---|
| Intrastat threshold at introduction | 700 EUR |
| Intrastat threshold on dispatch | 700 EUR |
| Distance selling threshold | As of 1st July 2021, the threshold is EUR 10,000 for all intra-Community distance sales. |
Reporting frequency in Malta |
|---|
| Intrastat declaration | monthly depending on threshold |
|---|---|
| EC Sales List (ESL) declaration |
| VAT returns | quarterly |
|---|---|
| Reporting currency | EUR |
VAT-related penalties in Malta |
|
| Failure to file a VAT return | Maximum penalty of EUR 250 per month of delay. In the event of an obvious error on the return, a penalty of up to 20% of the difference between the amount of VAT declared and the VAT due. |
| Late payment of VAT | Interest on arrears of 0.54% of the amount of VAT due per month of delay. |
| Failure to report ESL/DEB | Penalty of between EUR 700 and EUR 3 500. |
Useful links on VAT in Malta |
|
| Tax Authorities in Malta | Tax authorities |
| Ministry of Finance in Malta | Ministry of Finance |
| Check a VAT number in Malta | Check a VAT number |
| EU VAT Guide | EU VAT Guide |
|---|
The current VAT rates in Malta are as follows:
Certain transactions in Europe may require registering for VAT and filingVAT returns in Malta:
To check if your activities involve VAT obligations in Malta, use our VAT simulator or contact us.
In Malta just like in other European Union countries, e-traders must register for VAT:
In addition to VAT registration, e-traders must:
> Learn more about the VAT & e-commerce regulations and the VAT regime for logistics platforms in Europe.
You may need a VAT number in Malta to fulfil your tax obligations in this country. Indeed, certain activities such as sales, purchases and subcontracting operations may require VAT identification. To check if your activities require VAT identification in Malta, use our VAT simulator or contact us.
VAT maltese is named It-taxxa fuq il-valur mizjudand the VAT numbers in Malta have the following structure: MT99999999.
The administrations in charge of in Malta VAT are the following: Tax authorities, Ministry of Finance.
Registering for VATis a relatively simple formality compared to setting up a company, but in addition to obtaining a VAT number in Maltayou’ll need to file periodic VAT returns to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.
Companies with a VAT number in Malta must complete and submit VAT returns in Malta detailing all taxable income (sales) and expenses (costs), with the following periodicity: quarterly .
Failure to comply with the deadlines imposed by the maltese authorities for the deposit and payment of VAT will result in the payment of penalties . For this reason, it is recommended that foreign companies use the services of an agent or a tax representative.
These penalties are defined as follows in Malta:
In addition to VAT returns, companies may be required to provide the maltese authorities with Intrastat & EC Sales List returns:
In principle, a non-resident company in Malta can recover all or part of the VAT incurred on its expenses.
There are three different scenarios:
*This information is subject to change without notice.
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