The sale of immovable property in Malta is treated as exempt (without credit), meaning no VAT becomes chargeable on the supply thereof and consequently no input VAT may be recovered on expenses connected therewith.
Below, is a classical scenario prepared for the purposes of highlighting pertinent VAT considerations applicable to the property sector.
Source: zampadebattista.com
Latest Posts in "Malta"
- Malta Tightens VAT Exemption for Gaming Sector, Expands Taxable Online Gambling
- Malta VAT Guide: Rates, Invoicing, Intrastat and Registration
- Malta Updates VAT Receipt Rules for Exempt SMEs
- 2026 Malta VAT Guide: Rates, Registration, Returns and Compliance
- Malta Updates Fiscal Receipt Rules for Article 11 VAT-Exempt SMEs
