VAT Atlas · entry № 19 · current as of April 2026
🇲🇹
Republic of
Malta
Member of EU · Euro · code MTStandard VAT rate, reduced categories, registration thresholds, and e-invoicing rules for Malta.
Standard rate
18%
Reduced 7% hotels, restaurants, cultural events
Reduced 5% books, food, confectionery, pharmaceuticals, electricity
Zero-rated 0% food, pharmaceuticals, exports, intra-EU supplies
Threshold 35 000 EUR €35,000 goods / €30,000 services
Filing Quarterly
§ Invoicing rules what you need to know
Tax authority Commissioner for Revenue (CFR)
Invoice language Maltese or English
Reverse charge Reverse charge applies to intra-EU B2B services and supplies by non-established persons. No broad domestic reverse charge mechanism.
Digital services B2C digital services to Maltese consumers are taxed at 18%. Non-EU suppliers must register via the OSS scheme.
Penalties Late VAT filing incurs a penalty of €20 per month of delay. Late payment triggers interest at 0.54% per month on the outstanding VAT amount.
Invoice requirements
- Sequential invoice numbering required
- Both parties’ VAT numbers must be shown
- Invoice must include date of supply, description, and quantity of goods/services
- VAT amount and applicable rate must be stated per line item
- Invoices must be stored for 6 years
Frequently Asked Questions
What is the standard VAT rate in Malta?
The standard VAT rate in Malta is 18%.
What are the reduced VAT rates in Malta?
7% (Reduced): applies to hotels, restaurants, cultural events. 5% (Reduced): applies to books, food, confectionery, pharmaceuticals, electricity.
What is the VAT registration threshold in Malta?
The VAT registration threshold in Malta is 35 000 EUR. €35,000 goods / €30,000 services
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