Malta Indirect Tax (VAT) Services


VAT in Malta

Malta VAT is increasingly becoming a very complex area and can require specialist assistance in ensuring a company or trader is fully compliant. We provide Malta VAT services from VAT Registration, VAT return services to more specialist requests. Our VAT services will take away the administrative burden allowing you to focus on your business. Moreover, we work with specialised VAT services within private yachting and aircrafts. We work on a general or transactional basis to ensure the client value for money.

Malta has one of the lowest VAT rates in Europe at 18% making it a strategically viable option for Malta Company Formation.


Malta VAT Act

Chapter 406 of the Laws of Malta, periodically updated by means of separate Legal Notices which transpose EU VAT Directives.

As of 1 January 2010, Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the member State of Refund but established in another Member State, more commonly known as “The Eighth Directive” has been transposed by means of Legal Notice 357 of 2009.


Specialist Malta VAT Services

There are also a couple beneficial specialist VAT schemes in for high value goods:

Superyacht VAT Registration

The Transport Department a preliminary ratio. This ratio is taken using reasonable documentary/technological data to determine the actual effective use and enjoyment of the yacht within and outside EU waters during the tax periods.

Aircraft Leasing VAT Programme

The Malta VAT department has established the exact time spent in EU airspace and based on the aircraft model seeks to establish a maximum percentage by applying certain guidelines. To establish the percentage of the aircraft lease agreement that is subject to VAT in Malta, a formula is applied which takes into consideration an expert’s technical study of certain variables.


Malta VAT Registration and VAT Returns Services

We can assist your business by registering the company for VAT once the company has been incorporated. The VAT needed to be registered before the company starts trading. Moreover, quarterly VAT returns need to be submitted to the VAT department. As VAT specialists, we can complete and submit this VAT returns on a quarterly basis to ensure your business remains compliant.


Related Posts

January 18, 2023

Malta’s Double Taxation Agreements

Double taxation is the levying of tax by two or more jurisdictions on the same declared income. A Double taxation agreement removes this barrier as taxpayers […]
January 5, 2023
new year goals

Goals For The New Year – Work With Us In 2023

As we start a new year, it’s a great time to reflect on your goals and ambitions. Whether you’re an entrepreneur, start-up, or corporate client looking […]
December 6, 2022
Dropshipping

Dropshipping Deep Dive

If you’re considering starting your own ecommerce business, you may be wondering how to get access to products, or where to store them. The traditional business […]
November 30, 2022
Malta door

Economic Presence: What Does It Mean to Have Substance in a Company?

What does it mean to have substance in a company? A company’s substance is its economic presence in a jurisdiction. The need for having substance in […]
November 29, 2022
Malta

Malta Introduces Transfer Pricing Rules

Malta has published transfer pricing rules which will apply from 1 January 2024. The rules will apply to cross-border arrangements between related companies, but not to […]
November 21, 2022
Malta

Cost of Living in Malta

Let’s face it, it’s hard to avoid the topic of increasing cost of living. Prices are going up, and there’s no shortage of news articles about […]

Specialist VAT Advice in Malta

At Papilio Services, we have a specialist VAT advisor with a deep knowledge and understanding of the relevant Malta and EU VAT legislation. Our advisor has years of practical experience assisting clients with a range of VAT services in Malta. Examples of these services can include simple VAT registration queries to more complex and specialist VAT issues such as cross border supplies, bonded supplies, and importation of goods into the European Union.

We can help from simple Malta VAT registration to dealing with any dispute or matter arising with the VAT department in Malta. Contact us and we will arrange a consultation to understand your situation in more detail, so we are in a better position to advise you in the future.


Contact Us