Register for VAT in Malta - Updated Guide for 2023
Register for VAT in Malta
Updated on Thursday 10th August 2023based on 5 reviews.

Quick Facts | |
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We offer VAT registration services | Yes |
Standard rate | 18% |
Lower rates | - 7% on accommodation, sporting facilities; - 5% for energy supply, art, certain medicines, electronic publications |
Who needs VAT registration | Companies supplying goods and services on the market |
Time frame for registration | Around 4 weeks |
VAT for real estate transactions | 0% |
Exemptions available | 0% for exports, certain categories of food, packaged medicine, transportation, international traffic |
Period for filing | Trimonthly basis |
VAT returns support | Yes, on request |
VAT refund | Yes, companies can submit VAT refund requests |
Local tax agent required | Yes |
VAT registration in addition to existing activities | If the new activity is being added to your existing business activities under the same VAT number, you need to inform the authorities in writing about the nature of the new activity. No new registration number is required in this case. |
VAT number format | MT + 8 digits |
Documents for VAT registration in Malta | - Articles of Association and Memorandum of Association, - passport and ID of the individual signing VAT registration, - VAT Certificates from the country of origin (if applied) |
VAT registration in Malta for sole traders | VAT registration for sole traders in Malta is obligatory for annual turnover exceeding EUR 35,000, with the exception of medical practitioners and certain insurance firms. |
VAT exemption without credit | - real estate property (with exceptions), - insurance and financial services, - cultural and religious facilities, - lottery and gambling, - postal services, - educational services, - health facilities, - the supply of water by authorities |
VAT for yacht leasing | The standard VAT applied on yachts in Malta is 18%, but it can change based on the percentage of the lease agreement, depending on the length and type of the yacht. |
VAT for buying and selling online products | Individuals who purchase goods from websites and then sell them to end customers need to charge and pay VAT on the sales made. |
VAT refund for commercial vehicles and fuel (YES/NO) | Yes, but authorities will evaluate your claim. |
Keeping records | Records must be kept for 6 years. |
VAT registration in Malta for non-profit organizations | It depends on the nature of the services provided. |
Invoice content | - company name and business address, - company registration number, - VAT number, - price with and without VAT, - type of product/service sold, - VAT rate, - total amount due paid |
Invoice issue time limit | Not later than the 15th day of the month following the chargeable event. |
Penalties for late VAT returns | 20 euros or 1% of the VAT amount. If the total VAT amount is less than 250 euros, a fixed fine of 50 euros will be applied. |
VAT de-registration situations | - closing companies, - changing business activities |
Other taxes in Malta | - corporate income tax, - custom duties, - property taxes, - social security contributions, - stamp duty, etc. |
Maltese VAT registration for a foreign company
- If companies from EU member countries do not need a fiscal representative for VAT registration in Malta, non-EU companies are obliged to use such an agent. He must have a residence in Malta, and you can call on the help of our Maltese lawyers in this endeavor.
- Regarding the necessary documents, Articles of Association and Memorandum of Association are required, as well as VAT Certificates from the country of origin. A passport and national ID are also needed for the company's shareholders and the appointed fiscal agent, as the case may be.
- The Office of the Commissioner of Revenue in Malta is the institution that issues the VAT number, and the application can also be made online, with the requested documents.
- A standard form will be filled out with information about the company, its registration date, shareholders, activities, and purposes for VAT registration in Malta.
- The authorities can also request planned turnover of the company in Malta.
Categories of VAT registration in Malta
- those supplying goods or services who will register for VAT under Article 10;
- those supplying goods or services who will register for VAT under Article 11;
- those with intra-community supply of goods and services in Malta who must register for VAT under Article 12.
- Threshold of EUR 35,000 for activities consisting in the supply of goods or services online (distance-selling).
- Non-resident companies do not have a threshold imposed, but have the obligation to register for VAT in Malta.
- Threshold of EUR 10,000 for digital products and services, intra-community acquisitions.
VAT registration for a local company in Malta in 2023
- copy of ID card or valid passport of the applicant in the case of natural persons;
- copy of the ID card or valid passport of the company’s representative in the case of companies;
- copy of the statutory documents in the case of partnerships and companies.
Obligation for VAT registration in Malta
VAT rates in Malta
- medical equipment,
- electricity,
- certain foods,
- care services for minors, old or sick persons,
- works of art,
- printed materials,
- access fees in museums, concerts and theatres.
Goods and services exempt from VAT in Malta
- exports,
- international traffic and transportation,
- gold,
- local transportation,
- intra-Community goods and services,
- certain ships and aircrafts,
- certain categories of foodstuff,
- packaged medicines.
- real estate property (excepting tourism accommodation with a MTA license, parking spaces, property rental by a limited company for economic activities),
- insurance and financial services,
- cultural and religious facilities,
- lottery and gambling,
- postal services,
- educational services,
- health facilities,
- the supply of water by authorities.
Maltese VAT rates for yacht leasing
- for yachts over 24 meters, the percentage is 30%,
- for yachts between 20 and 24 meters - 40%,
- for yachts between 16 and 24 meters - 40%,
- for boats between 10 and 20 meters - 50%,
- for boats between 12 and 16 meters - 50%,
- for yachts up to 10 meters - 60%,
- for yachts between 7.51 and 12 meters registered in the Maltese Commercial Register - 60%,
- for boats up to 7.5 meters registered in the Commercial Register - 90%.
Eligibility criteria to benefit from the Maltese VAT treatment
- the boat must be in Malta at the beginning of the lease agreement,
- one of the parties concluding the lease agreement must be a Maltese company,
- the lessee must obtain approval and confirmation from the Commission of VAT with respect to the applicable rate,
- the lessee must pay an initial contribution worth 50% of the value of the yacht,
- the lease installments must be paid on a monthly basis for 36 months at most,
- the lessor must make a profit from leasing the boat worth more than the boat’s value.
Invoice content in Malta
- Company name and business address in Malta.
- The company's unique registration number.
- VAT number (MT country code followed by 8 digits)
- Type of products and services sold.
- The net price without VAT.
- The price including the VAT.
- The VAT rate imposed.
- Total amount due paid.
VAT recovery in Malta
Time frame for VAT registration in Malta
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