Malta — Value-added tax (VAT)
|General VAT Rate||Other Rates||Local Currency|
|18%||7%, 5%||Euro (EUR)|
Malta's general VAT rate is 18%, with other rates including 7% and 5% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Ministry of Finance (http://www.vat.gov.mt) in Valletta.
Malta has special VAT rates that apply to the following:
7% reduced VAT rate on: hotels and accommodation
5% reduced VAT rate on: medical supplies; books; live events and cultural attractions; some foodstuffs.
Malta is a member of the European Union (EU) Member State trading bloc, which may affect international VAT collection and regulations.
Malta's consumption tax is called the Value-added tax (VAT), locally known as It-taxxa fuq il-valur mizjud, which was introduced in January 1999.
Malta VAT rates for 2023
- 5% and 7%
- Exempt with credit and exempt without credit
Malta VAT number format
Businesses in Malta that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Ministry of Finance, and will follow a certain format. The VAT number format is MT12345678.
Malta VAT return periods
Businesses in Malta that are required to collect tax from consumers must file regular tax returns with the Ministry of Finance in Valletta. Malta's VAT return periods are:
Quarterly (Commissioner for Revenue may prescribe longer or shorter periods)
Malta Value-added tax (VAT) Thresholds
These are the revenue thresholds at which businesses in Malta are required to start collecting and remitting tax.
Recovery of VAT by non-established businesses
Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Malta are required to collect taxes from the consumer.
Malta VAT Refunds
Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Malta VAT refund program, more info can be obtained from the Ministry of Finance.
Malta Tax Sources & Citations
- EN: Malta Value Added Tax
- RU: НДС
- CN: 增值税
- Malta Ministry of Finance (1)
- Ernst & Young global VAT tax study, Malta (updated 2023)
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