Value Added Tax in Malta

A presentation brought to you by LawyersMalta.eu

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What Is the Maltese Value Added Tax?

The value added tax (VAT) is an indirect tax applied to goods and services supplied in Malta.

Taxable good and services are products and services sold by companies and individuals in Malta.

The VAT is also imposed to imported products.

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How Is the VAT Levied in Malta?

The value added tax in Malta is applied to all goods and services imported by Maltese companies and it is collected by the Comptroller of Customs.

Products and services made in Malta are also subject to VAT.

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VAT Rates in Malta

The standard VAT rate in Malta is 18%, but there are also two reduced rates of 7% and 5%.

Our lawyers in Malta can offer more information on the VAT rates applicable in this country.

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Reduced VAT Rates in Malta

The reduced rate of 7% is applied to tourism accommodations, if a license from the Malta Tourism Authority (MTA) has been obtained.

The 5% reduced rate applies to:

medical equipment, electricity, certain foods, care services for minors, old or sick persons, works of art, printed materials, access fees in museums, concerts and

theatres.

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Zero Rated VAT Goods in MaltaThere are a series of zero rated supplies which include:

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exports, international traffic and

transportation, gold, local transportation, intra-Community goods and

services, certain ships and aircrafts, certain categories of foodstuff, packaged medicines.

Goods Exempt from VAT in Malta

The products and services exempt without credit include:

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real estate property (excepting tourism accommodation with a MTA license, parking spaces, property rental by a limited company for economic activities),

insurance and financial services, cultural and religious facilities, lottery and gambling, postal services, educational services, health facilities, the supply of water by authorities.

VAT Registration Thresholds in Malta

Maltese companies that supply goods and services in Malta or another EU country and have an annual turnover that ranges between 12,000 and 28,000 EUR are required to register for VAT.

A company is not required to register for VAT in Malta, if its annual turnover does not exceed the 7,000 EUR threshold.

 Foreign companies are required to register for VAT in Malta, if they sell supplies that exceed 35,000 EUR annually.

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Assistance in Opening Companies in Malta

For assistance in opening a company, do not hesitate to contact our law firm in Malta. 

You can also rely on our lawyers in Malta for VAT registration.

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Thank you for your attention!

For more information, please contact us at:(+44) 203-287 0408 (for international clients)

office@lawyersmalta.eu

www.lawyersmalta.eu

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