Malta

Country	Malta
Currency	Euro
EU Member State	Yes
Standard VAT rate	18%
Reduced VAT rate	5% / 7%
VAT registration limit for established businesses	7000 Euros
VAT registration limit for non-established businesses	Nil
VAT registration rate for distance sellers	35000 Euros
VAT return filing periods	Quarterly
Annual returns	Yes
Intrastat thresholds: dispatches and arrivals	700 Euros for dispatches/ 700 Euros for arrivals
EC Sales Lists frequency	Monthly or Quarterly
Additional reporting requirements	No
VAT recovery by non-established non-EU businesses	Yes
Reverse Charge	Yes for the majority of cross border activity
Fiscal representative required for non-EU businesses	Optional
Statute of limitations	6 Years