- Global VAT Compliance launched the 2026 Malta VAT Guide, a resource covering Malta’s VAT rules, registration, returns, invoicing, reverse charge, Intrastat/EC Sales List, and e-commerce compliance.
- Malta’s 2026 VAT rates include 18% standard, reduced rates of 12%, 7%, and 5%, plus zero-rated supplies and exempt supplies without input VAT recovery.
- Article 11 small-business thresholds allow certain local businesses to avoid charging VAT below specific turnover limits, while non-resident businesses must register immediately with a €0 threshold.
- Most VAT returns are filed quarterly, due one month and 15 days after the period ends, and VAT records/invoices must be kept for at least six years.
Source: globalvatcompliance.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
