Malta is one of the 27 Member States of the European Union.

Basic VAcTs

Latest update 01.06.2024
Country ISO Code MT
EU Member State Yes
Local name Att dwar it-Taxxa fuq il-Valur Mizjud ('VAT')
VAT number format MT 12345678
VAT Rates  
Standard VAT Rate 18%
Reduced VAT Rate 5%
Special Reduced VAT Rate

7% + 12%

VAT Compliance  
Standard VAT Return filing period 3-Monthly
Standard VAT Return filing deadline 15th day of the second month following the filing period

VAT Representation required for non-resident

Yes, mandatory for non-EU businesses
Record retention period 6 years
Electronic invoicing Not mandatory for B2B transactions
Click HERE for more info
Real-time reporting n.a.
Special Rules  
General domestic reverse charge for domestic
supplies of goods by non-resident businesses?
Other domestic reverse charge mechanisms? No
Postponed Accounting on Import Yes, with authorisation
VAT Grouping possible? Yes
VAT Refunds for non-EU businesses? Reciprocity is required, but in practice,
this is not applied. *
Link to VAT Law HERE
Remarks * No refunds are granted to non-EU-established
persons under conditions that are more favorable
than those applied to EU-established taxable
persons and on supplies made by a non-EU
established person where its business would by
its nature be treated as exempt without credit
had the business been carried out in Malta

Below is an overview of the latest VAT news for this country.

Note: The above information is taken from various sources and is for information purposes only and is not intended to be advice. Although the author went to great lengths to make sure the information is accurate and useful, users should not act on the basis of any matter used or presented without considering appropriate professional advice.

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VAT news