Standard VAT rate


Country code


Reduced VAT rates

5% & 7%

Super reduced rate


VAT returns

Quarterly, Yearly

VAT number format

MT 12345678

Latest news from Malta

Malta to harmonise VAT rate on digital books and online journals at 5%

From 1 January 2019, Malta is to harmonise its VAT rate on digital books and online journals with their reduced-rated paper equivalents at 5%. This follows the EU Councils proposal to allow EU member states to cut rates on electronic publications to match their printed equivalents, please click here for the full article.

Malta raises VAT registration threshold for resident businesses

From 1 January 2018, the Maltese government are proposing to increase the country’s VAT registration threshold from €14,000 to €20,000. This registration threshold will only apply to resident companies, as non-resident companies must immediately VAT register if they are undertaking taxable sales in Malta.

Reduction in fines for late VAT payers in Malta

The tax office in Malta has advised that it is to reduce the fines for late VAT payers and improve communications with taxable persons looking to bring their non-compliant affairs up-to-date. The Customs and VAT departments will also be merged to simplify communications, as well as to improve audit co-operation between the departments. The charges… Read More