Question 1

What are the VAT rates in Malta?

Accepted Answer

Malta has 4 VAT rates: Standard rate 18% (most goods and services), Reduced rate 7% (accommodation, restaurants), Reduced rate 5% (energy-saving products, publications), and Zero rate 0% (exports, international transport). The standard 18% rate applies to most business transactions.

Question 2

How do I calculate VAT in Malta?

Accepted Answer

To calculate VAT: multiply the net amount by the VAT rate (18%, 7%, 5%, or 0%). For example, €100 net × 18% = €18 VAT, total €118 gross. To extract VAT from a gross amount: divide by 1.18 to get net amount. Our calculator handles all Malta VAT rates automatically.

Question 3

When do I need to register for VAT in Malta?

Accepted Answer

You must register for VAT in Malta when your annual taxable turnover exceeds €35,000 (supplies in Malta) or €30,000 (distance sales to Malta). You can also voluntarily register if below these thresholds. Registration is done through the VAT Department within 30 days of exceeding the threshold.

Question 4

How often are VAT returns filed in Malta?

Accepted Answer

Malta VAT returns are filed quarterly (every 3 months) for most businesses. The deadline is the last day of the month following the end of each quarter. Annual filers may be permitted for small businesses with turnover under €56,000. Late filing incurs penalties starting at €100.

Question 5

Can I claim VAT refund in Malta?

Accepted Answer

Yes, Malta businesses can claim VAT refunds when input VAT (VAT paid on purchases) exceeds output VAT (VAT charged on sales). Refunds are processed through quarterly VAT returns. EU businesses can claim Malta VAT refunds electronically through their home country's portal within 9 months of the year end.

Malta VAT Calculator

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Malta VAT Rates 2025

Standard Rate: 18%

Reduced Rate: 7%

Reduced Rate: 5%

Zero Rate: 0%

VAT Registration in Malta

VAT Filing Deadlines

Reverse Charge Mechanism

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