Do I need to register for VAT?
You must register if your turnover exceeds the threshold for your type of activity in a 12-month period.
- Goods: €35,000 threshold
- Services: €24,000 threshold
- Other economic activity with low value-added: €30,000 threshold
Understanding your VAT obligations
Maltese VAT law classifies supplies under three main articles. Article 10 covers standard-rated and zero-rated supplies where you charge VAT and reclaim input VAT. Article 11 covers exempt supplies with no right to deduct — this applies to businesses below the registration threshold. Article 12 covers exempt supplies without deduction, including financial services, insurance, and property letting.
- Article 10: Taxable supplies — charge VAT, reclaim input VAT
- Article 11: Exempt with threshold — below threshold, no VAT charged or reclaimed
- Article 12: Exempt without deduction — no VAT charged, no input VAT reclaimed
How to apply
Register through the MTCA eServices portal (eservices.mtca.gov.mt) using your MBR company number and ID documents. Paper applications use Form VAT A, available from MTCA.
Filing your VAT return
VAT returns are filed quarterly, due by the 15th of the second month following the quarter end. For example, Q1 (January–March) is due by 15 May. If the 15th falls on a weekend or public holiday, the deadline moves to the next working day.
Penalties for late registration or filing
Work out VAT on an amount
Use our VAT calculator to work out the VAT on your invoices at the correct Malta rate.