This guide provides an overview of VAT in Malta, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Malta.
Malta’s VAT revenue is disproportionately high given its size, as it’s a hub for tourism and financial services.
Foreign businesses that incur VAT on eligible expenses in Malta may be able to reclaim it.
Doing business in Malta? You’ll need to play by the rules of the Value Added Tax Act (Act XXIII of 1998).
Businesses that exceed the registration threshold must register, while those below the threshold may choose to register voluntarily.
Malta applies VAT on digital services based on the consumer’s location, generally utilizing the OSS system for EU cross-border services.
Processing times for a refund of VAT in Malta can vary. Businesses reclaiming a VAT in Malta can expect it to take anywhere from a few months to a year, depending on the claim complexity and submission accuracy.
For refund claims of VAT in Malta under the 8th Directive: claims should be submitted by 30 September of the year following the year in which the VAT in Malta was incurred. Quarterly and annual claims can be made. For refund claims of VAT in Malta under the 13th Directive: claims should be submitted by 30 June of the year following the year in which the VAT in Malta was incurred. Quarterly and annual claims can be made.
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