VAT Guide for E-Commerce in Malta

    E-Commerce operating in Malta charge the standard VAT rate of 18% (reduced rates: 5%, 7%). Registration becomes mandatory at €35,000 (goods) / €30,000 (services), returns are filed quarterly, and cross-border movements of goods can trigger local registration or OSS reporting.

    Standard rate18%
    Reduced rates5%, 7%
    Registration threshold€35,000 (goods) / €30,000 (services)
    Filing frequencyQuarterly
    CurrencyEUR
    In force since01 Jan 2004
    Last verified01 Sept 2026

    Official source

    Commissioner for Tax and Customs

    Figure verified on 01 Sept 2026. Every rate on this page is traceable to the authority above.

    Worked examples

    Domestic sale in Malta

    You invoice a customer based in Malta for €1,000.00 of e-commerce work.

    Add 18% VAT: €180.00. Total invoiced €1,180.00, declared in your quarterly return.

    Cross-border B2B inside the EU

    A VAT-registered business in another member state buys the same €1,000.00 service and supplies a valid VAT number.

    Invoice at 0% under the reverse charge, state "Reverse charge — Article 196 VAT Directive", and report the sale on your EC Sales List.

    Sales to consumers in another EU country

    You sell €12,000.00 per year to private customers in other member states.

    Past the €10,000 distance-selling threshold you must apply the destination rate and declare the sales through the One-Stop Shop.

    Late filing exposure

    Your quarterly return is filed after the deadline.

    Additional tax of 1% per month on late payments. Administrative penalties for non-filing.

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    Compliance checklist

    • Confirm whether you are above €35,000 (goods) / €30,000 (services)
    • Register with Commissioner for Tax and Customs before your first taxable supply
    • Apply 18% on domestic sales and the reverse charge on EU B2B
    • Validate every EU customer VAT number in VIES and keep the proof
    • File quarterly and archive invoices for the statutory period
    • Special schemes for small undertakings
    • Reduced rate for accommodation and restaurant services

    FAQ — E-Commerce in Malta

    When must e-commerce register for VAT in Malta?

    Registration is required at €35,000 (goods) / €30,000 (services). Voluntary registration below that level is possible and usually worthwhile when you buy a lot of taxable inputs, because it lets you reclaim input VAT.

    Which VAT rate applies to e-commerce in Malta?

    The standard rate is 18%, with reduced rates of 5% and 7% for specific categories. Applied since 2004-01-01, last verified against Commissioner for Tax and Customs on 2026-09-01.

    How often do I file VAT returns in Malta?

    Quarterly. Additional tax of 1% per month on late payments. Administrative penalties for non-filing.

    What must appear on an invoice in Malta?

    Standard EU invoice requirements. Fiscal receipts required for retail sales. Simplified invoices under €100.

    Do I charge VAT to business clients in other EU countries?

    No. For B2B services within the EU the reverse charge applies: invoice at 0%, quote both VAT numbers, add the reverse-charge mention and report the transaction on your recapitulative statement. Always validate the customer's VAT number in VIES first.

    What is specific to Malta for my sector?

    Special schemes for small undertakings · Reduced rate for accommodation and restaurant services · Eco-contribution on certain products

    Go further

    Disclaimer : This tool is provided for informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor for decisions regarding your tax situation.Source : EU VAT Directive 2006/112/EC

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