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
Essentia Global Services – European / International / Global vat tax compliance consultants and management agents.
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We are specialists in global indirect tax management. We help businesses to manage their worldwide compliance with respect to VAT/GST and similar taxes, effectively and economically. Essentia Global Services – European / International / Global vat tax compliance consultants and management agents. Essentia also provides VAT Training Courses and an EU VAT Number Lookup Platform. VAT Global Management & International VAT Registration.