Updated by Michael Caruana, PKF Malta
Key data (Malta)
Information up to date as at 1 September 2024.
| A. VAT registration and deregistration thresholds |
| VAT registration (resident businesses) | €0 |
| Distance selling of goods and BTE services, for EU established businesses only | €10,000 |
| Relevant acquisitions | €10,000 |
|
| Exempt without credit status (small enterprises exemption) |
| Entry thresholds |
| Supply of goods | €35,000 |
| Other activities | €30,000 |
|
| Exit thresholds |
| Supply of goods | €28,000 |
| Other activities | €24,000 |
|
| B. VAT rates |
| Standard rate | 18% |
|
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Web page updated on 17 Mar 2025 17:46