VAT Registration in Malta: Steps for Companies

Are you interested in starting a company in Malta in 2026 and need to register for VAT? You may explore this article for information and then ask for legal advice from our Maltese lawyers.

Quick Facts
We offer VAT registration services	Yes
Standard rate	18%
Lower rate	12% for: renting pleasure boats, specific health care services, securities custody services, certain credit and credit guarantee management services
Who needs VAT registration	Companies supplying goods and services on the market
Time frame for registration	Around 4 weeks
VAT for real estate transactions	Exempt without credit (with exceptions)
Exemptions available	0% for exports, certain categories of food, packaged medicine, transportation, international traffic
Period for filing	Trimonthly basis
VAT returns support	Yes, on request
VAT refund	Yes, companies can submit VAT refund requests
Local tax agent required	Not generally (the Commissioner may require one in specific cases)
VAT registration in addition to existing activities	If the new activity is being added to your existing business activities under the same VAT number, you need to inform the authorities in writing about the nature of the new activity. No new registration number is required in this case.
VAT number format	MT + 8 digits
Documents for VAT registration in Malta	– Articles of Association and Memorandum of Association, – passport and ID of the individual signing VAT registration, – VAT Certificates from the country of origin (if applied)
VAT registration in Malta for sole traders	VAT registration for sole traders in Malta is obligatory for annual turnover exceeding EUR 35,000, with the exception of medical practitioners and certain insurance firms.
VAT exemption without credit	– real estate property (with exceptions), – insurance and financial services, – cultural and religious facilities, – lotteries and low-risk games (most other gambling is subject to 18% VAT from 1 October 2026), – postal services, – educational services, – health facilities, – the supply of water by authorities
VAT for yacht leasing	The standard VAT applied on yachts in Malta is 18%; on leases, VAT is due only on the portion of use within EU waters, proven by actual-use evidence (not by length or type).
VAT for buying and selling online products	Individuals who purchase goods from websites and then sell them to end customers need to charge and pay VAT on the sales made.
VAT refund for commercial vehicles and fuel (YES/NO)	Yes, but authorities will evaluate your claim.
Keeping records	Records must be kept for 6 years.
VAT registration in Malta for non-profit organizations	It depends on the nature of the services provided.
Invoice content	– company name and business address, – company registration number, – VAT number, – price with and without VAT, – type of product/service sold, – VAT rate, – total amount due paid
Invoice issue time limit	Not later than the 15th day of the month following the chargeable event.
Penalties for late VAT returns	20 euros or 1% of the VAT amount. If the total VAT amount is less than 250 euros, a fixed fine of 50 euros will be applied.
VAT de-registration situations	– closing companies, – changing business activities
Other taxes in Malta	– corporate income tax, – custom duties, – property taxes, – social security contributions, – stamp duty, etc.

Who needs to register for VAT in Malta?

businesses with an annual domestic turnover of more than EUR 35,000 must register under Article 10 (below it, the Article 11 small-undertaking exemption is available),
the same EUR 35,000 threshold applies to services.

What are the VAT rates in Malta?

in 2026, the standard VAT rate in Malta is 18%,
a reduced VAT rate of 12% applies to custody and management of security, credit guarantees, etc.
7% VAT rate applies to accommodation and sporting facilities,
5% VAT rate applies to specific printed & digital publications, electricity, cultural events, etc.

How do I register my foreign company for VAT in Malta?

non-EU companies may appoint a fiscal agent in Malta for VAT registration (the Commissioner can require one in specific cases). He/she must have residency in Malta,
Articles of Association and Memorandum of Association are required, as well as VAT Certificates from the country of origin.
a passport and national ID are also needed for the company’s shareholders and the appointed fiscal agent.

Below you can discover an infographic with information about VAT registration in Malta:

How do I register a local company for VAT in Malta?

Must submit the following documents to the VAT Department:

copy of ID card or valid passport of the applicant in the case of natural persons;
copy of the ID card or a valid passport of the company’s representative in the case of companies;
copy of the statutory documents in the case of partnerships and companies.
completed Form 2 from the tax office in Malta.

Where is the VAT registration done in Malta?

At the Malta Tax and Customs Administration (MTCA).

Is there any threshold for digital products?

Yes, a threshold of EUR 10,000 for digital products and services, intra-community acquisitions is imposed for VAT registration in Malta.

Do sole traders in Malta need to register for VAT?

Yes, if they reach the annual threshold imposed.

How is the VAT number in Malta composed?

Maltese companies registering for VAT in 2026 under Article 10 will receive a VAT number with the MT prefix, which can also be used as an EORI number. On the other hand, you can watch the following video presentation about VAT registration in Malta:

Are there any VAT exemptions in Malta?

Yes, for:

Maltese exports to non-EU countries,
international transport,
specific medicines and healthcare services,
educational services,
specific cultural/artistic services.

What is the VAT for the gambling sector in Malta?

From 1 October 2026, most gambling services are subject to the 18% VAT rate. Reduced rates or exemptions are possible under certain conditions.

What is the VAT for yacht rental services in Malta?

If this is the individual’s first time renting the boat and the current duration surpasses 5 weeks, the initial 5 weeks will be charged at the 12% VAT rate, with the remainder subject to an 18% VAT rate.

How is the VAT return in Malta in 2026?

VAT returns in Malta are normally filed quarterly; however, monthly reporting is usual.

Where do I submit the VAT returns?

Via the MTCA official platform.

Are VAT returns submitted if there are no transactions?

Yes, the authorities also consider nil returns for VAT in Malta.

Is VAT recovery possible in Malta?

Yes! A refund application can be submitted by companies with VAT codes in Malta, within the time frame imposed by the financial authorities in this country. Unless a tax refund has been applied, a VAT credit can be transferred forward to the next period.

Ready to register for VAT in Malta in 2026? Feel free to contact our law firm in Malta and solicit in-depth legal services & support. Our lawyers can also assist you set up an LLC in Malta with a minimum share capital of EUR 1,165, in approx. 2 weeks.