Malta raises VAT registration threshold

October 15th, 2017

The 2018 Maltese Budget includes a proposal to increase the country’s VAT registration threshold from €14,000 to €20,000. Non-resident companies must immediately VAT register if they are providing taxable supplies in Malta. The exception is e-commerce sales by foreign companies to Maltese consumers. In this case, there is a distance selling threshold of €35,000 per …


Malta 2015 EU VAT e-services definitions

March 24th, 2015

Following the 2015 EU VAT B2C electronic services changes, the Maltese government has published guidance on the definition of what characterized as an electronic service. The 2015 electronic services definitions follow the European Commissions amendment to the VAT Directive implementing the 2015 changes (see below). The key features the Maltese VAT authorities provide to help …


Maltese VAT rates and VAT compliance

January 22nd, 2015

What it the tax point for Maltese VAT? The tax point, or time of supply rules in Malta determine when the VAT is due. The VAT on a supply which takes place in Malta will be chargeable on the earlier of the following dates: The date when the chargeable event takes place, or The date …


Maltese VAT registration

January 19th, 2015

What are the Maltese VAT registration thresholds? There is no VAT registration threshold for non-resident companies providing taxable supplies in Malta. This means the first invoice should include Maltese VAT. For EU VAT registered companies selling goods via the internet to consumers in Malta, the VAT registration threshold (distance selling) is €35,000 per annum.



January 15th, 2015

The rules on Maltese VAT registrations, returns and compliance are based on European Union EU VAT Directives which Malta has incorporated into its VAT Act.  Malta introduced Value Added Tax in 1995. The tax is administered by the Maltese VAT Department. Non-Maltese companies, or ‘non-resident’ traders, providing goods or services in Malta to local companies or …


Malta no Mini One Stop Shop MOSS Invoices

October 15th, 2014

Providers of digital services to consumers in Malta will not be required to provide VAT invoices in accordance with the usual VAT invoice disclosure requirements of the EU VAT Directive. The announcement comes ahead of formal European Commission guidance on this issue. The Malta Revenue confirmed the measure for suppliers of e-services, telecoms and broadcast …


Malta improves late VAT payment regime

March 16th, 2014

The Maltese VAT authority is to lessen fines on late VAT payers, and improve communications with taxable persons looking to bring their non-compliant affairs up-to-date. The daily penalty for late returns and payments of €15 will be scrapped.  The late penalty interest will be reduced from 9% to 6.5%.  There will also be a maximum …