A VAT Refund Guide to
Malta
How to get VAT Refunds from Malta for your business
Businesses registered in countries outside of Malta can claim VAT refunds on any costs incurred in Malta.
The below information details the requirements needed to be eligible for a VAT refund. This includes claimable expense types, Malta VAT rates, deadlines and claiming periods.
Where is your company based?
EU
based businesses
VAT-registered businesses in an EU member state are eligible to recover VAT on business costs from Malta under the EU VAT Refund Directive.
NON-EU
based businesses
VAT-registered businesses outside of the European Union are eligible to recover VAT on business costs from Malta under the 13th Directive.
Which countries have reciprocity with Malta?
All countries can claim
For a more detailed explanation on what reciprocity means within the scope of VAT, click here:
What expenses are claimable in Malta?
ENTERTAINMENT & HOSPITALITY
Entertainment
0%
Hotels & Accommodation
7%
Restaurants
18%
EVENTS
Conferences, Trade Shows & Exhibitions
18%
Training Courses & Seminars
18%
GENERAL EXPENSES
Goods
18%
Inter-company charges
18%
Office Expenses
18%
Marketing Costs
18%
Professional Fees & AP invoices
18%
TRAVEL RELATED
Car Rental
0%
Fuel
0%
Public Transport
0%
Taxis
0%
Additional Information
How far back can your business claim VAT from Malta?
January to December of the previous year
What’s the foreign VAT deadline in Malta?
30 June of each year (Within 6 months of the end of the calendar year in which the tax was incurred)
How long does it take to receive a VAT refund from Malta?
Depending on the complexity of your application and the capacity at the VAT authority, it can take up to 6 months for EU businesses and up to 10 months for Non-EU businesses to receive a VAT refund from Malta
Need help with your VAT refund from Malta?
You don’t have to do this alone. We’ve been helping companies reclaim foreign VAT refunds for over 20 years. We have the knowledge and technology to process your refunds quicker as well as attend to any unforeseen VAT authority queries that may arise.
Download a full international VAT guide and never miss a deadline
