There are a number of trading situations which typically require a foreign trader to register with the Maltese tax authorities. These follow the broad EU VAT rules, and include:
- Importing goods into Malta from outside of the European Union
- Moving goods between Malta and other EU member states (intra-community supplies), either as sales (dispatches) or purchases (arrivals)
- Buying and selling goods in Malta, known as domestic reverse charge
- Selling goods over the internet to Maltese consumers, subject to the Maltese distance selling VAT registration threshold
- Goods held in rented warehouses in consignment stock
- Charging for live exhibitions, events or training in Malta
- If a company is otherwise a non-VAT trader, but is receiving services in Malta under the reverse charge rule
- The self-supply of goods
Few companies need to VAT register if they are providing services to local Maltese companies, and instead can use the Reverse Charge process. This is following the 2010 VAT Package changes.
Note that providers of electronic, broadcast or telecoms services to consumers in Malta only have to VAT register in one EU country under the MOSS scheme to file a single return covering all 27 member states.
If you do need to VAT register, read our Maltese VAT registration briefing to understand the requirements, including the VAT registration thresholds. You can read more about Maltese VAT returns too.
There may be further exemptions from the requirement to VAT register in Malta you should consider
