Malta being an EU member state falls under the EU VAT regime. Member states must adopt EU VAT Directives into their own legislation.
Standard VAT Rate: 18%
Reduced VAT Rate: 5%, 7%
Registration Threshold Distance Selling: 35,000 €
EU VAT number format: MT99999999
Resident - There is no registration threshold
Non resident - There is no registration threshold
IC Acquisitions - EUR 10,000
The registration procedure requires filing the following documents with the Commissioner of VAT:
A registration application
In the case where the person applying for registration is not a physical person, a copy of the document incorporating the person
A copy of an identification document of the person signing the registration application
Detailed rules regulate reporting requirements of Maltese transactions for Value Added Tax purposes. These include: invoice requirements, timeliness for an invoice to be issued, invoice and credit notes corrections rules, foreign currency reporting requirements and exchange rate sources, correction of previously submitted returns and accounting records that must be maintained for VAT purposes.