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VAT Registration Guide

VAT Registration in Malta

Everything you need to know about Malta VAT — registration, filing requirements, and compliance for foreign businesses in 2026.

18%
Standard VAT Rate
2–3 weeks
Registration Time
Optional
Fiscal Rep (non-EU)
EUR
Currency

Malta VAT Overview

Malta administers VAT through the Commissioner for Revenue. The standard rate is 18%, with reduced rates of 7%, 5%.

For non-EU companies the registration threshold is zero — register from your first taxable transaction. EU companies benefit from the €10,000 pan-EU OSS threshold for B2C cross-border sales.

Who Needs to Register?

Non-EU companies
Must register from the first taxable supply in Malta. No threshold. Fiscal representative is not legally required but recommended.
EU companies — B2C distance sales
Can use EU One Stop Shop (OSS) up to €10,000 total EU B2C sales. After that, register locally or use OSS.
Amazon FBA sellers
If goods are stored in Malta warehouses, local VAT registration is required immediately — no threshold.
SaaS & digital service providers
Selling B2C to Malta customers requires accounting for local VAT via OSS or direct registration.

Fiscal Representation in Malta

Not required. English-language administration.

Filing Requirements

Filing Frequency
→Quarterly
→Monthly (large businesses)
Intrastat Thresholds
Arrivals€700
Dispatches€700
VAT Number Format
MT + 8 digits (e.g. MT12345678)

Key Rules in Malta

•English-language jurisdiction — easy for UK/US companies post-Brexit
•Gaming and iGaming hub with specific VAT rules
•Very low Intrastat threshold — €700
•Second lowest VAT rate in EU at 18%
•Malta Enterprise incentives for relocation

Penalties for Non-Compliance

Late Filing
€116.47 per return
Late Payment
0.54% per month

FAQ — Malta VAT

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