This guide is for e-commerce companies that sell online via web-stores or at marketplaces to Maltese consumers.
Web: Malta’s Tax Agency
VAT Standard rate
VAT Reduced rate
- Accommodation in a hotel or guest house
- Accommodation in any premises, where for the purpose of that accommodation, it is required that the premises be licensed in terms of the Malta Travel & Tourism Act.
- Use of sporting facilities
- Supply of electricity
- Confectionery and other edible items
- Medical Accessories
- Printed Matters
- Certain Items for the exclusive use of the disabled
- Minor repairing of bicycles, shoes and leather goods, clothing and household linen (including mending and alteration)
- Domestic care services such as home help and care of the young, elderly, sick or disabled
- Admission to museums, art exhibitions, concerts and theatres.
- Food for human consumption
- Pharmaceutical products
- Scheduled bus service (tal-linja)
- Domestic inter-island sea passenger transport
- International passenger transport
- Intra-community supplies of goods
35000 EUR – distance sales threshold
If the distance selling registration threshold is exceeded, it is necessary to register with VAT in Malta.
- If a seller uses a local warehouse
- If a seller sells excise goods, such as tobacco or alcohol
If goods or services were used to make taxable supplies in Malta, VAT in input invoices might be credited. Examples include:
- VAT paid at custom clearance with your EORI number
- VAT paid to Maltese suppliers