Malta VAT Guide

Understand VAT registration, rates, filing, e-invoicing and representation requirements in France. Desucla represents, files and pays VAT for cross-border businesses.

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Last reviewed 08 June 2026

Reviewed by Desucla Tax Team

Last authority check 08 June 2026

Tax authority Commissioner for Revenue (CfR)

Source status Based on tax authority guidance, local legislation and Desucla operational experience.

Important: Important: This guide is general information, not tax advice. Requirements depend on your business model, customer type, transaction flows and local authority interpretation.

At a glance

Local tax name / acronym	Commissioner for Revenue (CfR)
Standard rate	18%
Reduced rates	7%, 5%
Registration threshold	Goods €35,000 / Other €30,000
Filing frequency	Quarterly by default; longer periods possible
E-invoicing / digital reporting	Electronic invoicing is mandatory for B2G transactions, while B2B and B2C electronic invoicing remain optional.
Typical registration lead time	2-6 weeks

Recent changes

NEW

ViDA adopted; domestic e-invoicing option opens

EU ViDA entered into force in April 2025. Malta can introduce domestic mandatory e-invoicing without first seeking an EU derogation.

UPDATED

Platform VAT deemed-supplier rules from Jul 2028

From 1 Jul 2028, platforms for short-term accommodation and passenger road transport become VAT deemed suppliers; member states may delay to 1 Jan 2030.

NEW

Cross-border B2B digital reporting from Jul 2030

From 1 Jul 2030, EU cross-border B2B transactions move to structured e-invoicing and digital reporting; member states must transpose by 30 Jun 2030.