There is no VAT registration threshold for non-resident companies providing taxable supplies in Malta. This means the first invoice should include Maltese VAT.
For EU VAT registered companies selling goods via the internet to consumers in Malta, the VAT registration threshold (distance selling) is €35,000 per annum.
Registration usually takes three to four weeks. Once the registration has been granted, a unique Maltese VAT number is allocated to the company. All EU member states have a fixed format for their VAT numbers. In Malta, the format of the number depends on the category of registration.
Country Code |
MT |
Format |
12345678 |
Characters |
8 characters |
Non -resident businesses can apply to the VAT Department's headquarters by post or by submitting an online application through the VAT Department website. The Maltese Vat Department will require the appropriate forms to be completed, and submitted with the following documentation:
The VAT Act provides for three categories of VAT registration:
Article 10 Registration
Article 11 Registration
Article 12 Registration:
When any of the above makes intra-Community acquisitions in Malta from a person established in another EU member state exceeding EUR10,000 in a calendar year, that person is required to register under Article 12 and pay VAT in Malta. If the EUR10,000 threshold is not exceeded, the VAT may either be paid in the other member state or in Malta following Article 12 registration.
In the case of a taxable person established in Malta (not registered under Article 10) who receiving services from a person established outside Malta, the place of supply is deemed to be in Malta. In this situation the VAT is accounted for in Malta by applying the reverse charge rule and the person receiving the service must register for VAT under Article 12.
Persons registering under Article 12 receive a VAT identification number with an "MT" prefix.
Once a business has its VAT number, it is free to commence trading, and charging Maltese VAT. It must comply with the Maltese VAT compliance rules, and file regular returns (see Maltese VAT Returns briefing).
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