Malta: Sales Taxes: VAT, GST

Subscribe

Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

When The Exemption Does Not Apply

In Part 1 of this series, we looked at how international passenger transprot benefits from a VAT exemption. In Part 2, we explored how aircraft leasing and leasing chains can qualify for exemption...

GT

Grant Thornton Malta

Malta Budget Measures 2026

The Malta Budget 2026 placed a strong emphasis on supporting families and strengthening the social safety net. A key feature of the budget was the introduction of new "parent...

CG

CSB Group

Aircraft Leasing And Leasing Chains

In Part 1 of this series, we explored how international passenger transport enjoys a specific VAT exemption under Maltese law and the EU VAT Directive. But airlines do more than transport passengers, they need aircrafts...

Malta Transport

GT

Grant Thornton Malta

The CP Legislative Updates Series – September 2025

There were several important legislative changes which were published over the course of September 2025. Below is an overview of the key updates across different areas.

European Union Finance

CP

Camilleri Preziosi Advocates

Why Aviation Is Different

Worldwide Transport

GT

Grant Thornton Malta

Winding Down The Right Way: Accounting Support For Efficient Liquidations

Malta Accounting

BD

BDO Malta

Why Malta Is Taking Off As Europe's New Aviation Powerhouse

Malta Transport

SI

Sentient International Limited

The End Of The UK's Non-Domiciled Regime: Why People Are Considering Malta For Tax Residency

Worldwide Commercial

DG

Dixcart Group Limited

Statutory Prescription And Procedural Fairness In VAT Enforcement

GA

Ganado Advocates

Discover Malta And The Strategic Benefits For UK Businesses

Malta Commercial

CG

CSB Group

Malta Tax And Customs Administration: Large Taxpayers' Office

FM

Finance Malta

Digitalisation Of Maritime Documentation By The Malta Ship Registry

DG

Dixcart Group Limited

Double Malta Structure Or Two-Tier Malta Company Structure: Tax Efficiency And Strategic Considerations

LL

LINDEMANNLAW

Malta Yacht Registration: Your Complete Guide

Malta Transport

BD

BDO Malta

The EU AI Act And General-Purpose AI: Navigating The Compliance Landscape

Malta Technology

GA

Ganado Advocates

The Supporting Team Behind Malta's Trusted Corporate Services Provider (Video)

Malta Commercial

CG

CSB Group

When Consent Isn't Consent: First Hall Civil Court Declares Contract Void Due To Fraud

Malta Commercial

GA

Ganado Advocates

10.5 – André Zerafa Meets Simon De Cesare (Podcast)

Malta Commercial

GA

Ganado Advocates

Malta Tightens Compliance Requirements For Trustees

Malta Commercial

TS

The Sovereign Group

Simplified VAT For Cross-Border Trade

Starting January 2025, small businesses can enjoy VAT exemptions on cross-border EU trade without multi-jurisdiction registrations. Find out how Malta's new Articles 11A and 11B could streamline your compliance...

GT

Grant Thornton Malta

Budget Implementation Act Measures

The Budget Implementation Act, 2025 (the "Act") introduces amendments to the Income tax Act, the Income Tax Management Act, the Duty on Documents and transfers Act, and the VAT Act.

GT

Grant Thornton Malta

Tax Implications Of Buying Or Selling Property In Malta

In Malta, unlike many other countries, there isn't a long list of taxes which are associated with purchasing a property. For instance, there are no VAT implications on the purchase or sale of any immovable...

Sciberras Advocates

Navigating Malta's Yacht VAT: A Guide For Yacht Owners

Malta has gained a high reputation in the shipping and yachting world, not only because of its geographical location but also because it offers attractive and competitive incentives, thereby making Malta one of the top flags in the world.

DG

Dixcart Group Limited

New Tax Measures In The Budget Measures Implementation Act Of 2025

WP

WH Partners

VAT Treatment Of Payment Services In Malta Provided By Payment Service Providers (PSPs)

BD

BDO Malta

The VAT Consequences Of Transfer Pricing Adjustments

GT

Grant Thornton Malta

The CP Legislative Updates Series – February 2025

Malta Transport

CP

Camilleri Preziosi Advocates

VAT & Yachts: What You Need To Know

European Union Tax

SI

Sentient International Limited

Casino De Spa SA: The Future Of VAT On Gambling Services

WP

WH Partners

Malta's 2025 Budget: New Property Incentives And Extended Schemes To Boost The Real Estate Market

MS

Malta Sotheby's International Realty

Single Family Offices In Malta – Regulatory Amendments Introduced

DG

Dixcart Group Limited

New VAT Rules For Virtual Events

GT

Grant Thornton Malta

Malta's Permanent Residence Programme: Key Changes Effective January 2025

Malta Immigration

DG

Dixcart Group Limited

Malta's 2025 Budget: New Property Incentives And Extended Schemes To Boost The Real Estate Market

The 2025 budget release brings encouraging updates for Malta's property market. Finance Minister Clyde Caruana has introduced new initiatives and expanded existing schemes to support buyers, sellers, and property investors.

MS

Malta Sotheby's International Realty

Single Family Offices In Malta – Regulatory Amendments Introduced

In recent years, Malta has become an attractive jurisdiction for high-net-worth individuals and families looking to establish Single Family Offices (SFOs) due to its robust regulatory environment and favourable tax regime.

DG

Dixcart Group Limited

New VAT Rules For Virtual Events

Until 31 December 2024, VAT was levied on live-streamed events, including live virtual events, where that event took place. This means that live-streamed events were subject to VAT in the country in which the event...

GT

Grant Thornton Malta

Malta's Permanent Residence Programme: Key Changes Effective January 2025

The Malta Permanent Residence Programme (MPRP) was introduced in 2021, when it replaced the Malta Residence and Visa Programme (MRVP)...

Malta Immigration

DG

Dixcart Group Limited

Updates To The VAT Act – SME Scheme

PS

Papilio Services Limited

Malta's Tax Revenue Sees Significant Growth In 2023

Malta's tax revenue reached a new high in 2023, amounting to €5,595.4 million, up €436.3 million from the preceding year and accounting for 85.3 per cent of the government's...

PS

Papilio Services Limited

Malta Budget 2025: Overview

The Minister of Finance delivered the 2025 Budget Speech on 28 October 2024, announcing that the Maltese economy has grown by 5.9% in real terms in the first 6 months of 2024.

FF

Fenech & Fenech Advocates

Malta Budget 2025

The Maltese economy, with a growth of 7.5% in 2023 due to net exports, is predicted to maintain its growth with a projected GDP increase of 4.9% in 2024 and 4.3% in 2025.

PS

Papilio Services Limited

Electronic Supplied Services (ESS)

Electronic services can encompass a diverse range of offerings, including website supply, web hosting, remote maintenance of software and hardware, software supply and updates...

European Union Tax

PS

Papilio Services Limited

Guidelines For VAT Exemption On Scheduled Sea Transport Of Passengers

Malta Transport

WP

WH Partners

A New Life Chapter In The European Union: The Malta Option

Worldwide Immigration

DG

Dixcart Group Limited

Aviation In Malta: Market Niches And A Bright Future. Interview With The Director Of The Civil Aviation Directorate.

Worldwide Strategy

DG

Dixcart Group Limited

Charting New Waters: The Market Effects Of Malta's Small Commercial Yacht Code

DG

Dixcart Group Limited

Are Malta And Cyprus Shaping The Future Of Aviation?

DG

Dixcart Group Limited

The Budget Measures Implementation Act, 2024

KM

KPMG Malta

Understanding VAT Registration In Malta: A Guide For Businesses

PS

Papilio Services Limited

The Commissioner For Tax And Customs Publishes Guidelines On The Application Of The 12% Reduced VAT Rate On The Supply Of Services In Relation To The Management Of Securities, Which Came Into Effect On 1 January 2024

WP

WH Partners

Commissioner For Tax And Customs Has Published Guidelines On The Application Of The 12% VAT Rate On The Supply Of Management Of Credit And Credit Guarantees

WP

WH Partners

The CJEU Rules On The Liability For The Payment Of VAT Arising From Fraudulently Issued Invoices

FM

Finance Malta

Special 12% VAT Rate For Yacht Charters Commencing In Malta

FF

Fenech & Fenech Advocates

Malta Enterprise Launches Micro Invest Scheme

WP

WH Partners

The CJEU Rules On The Liability For The Payment Of VAT Arising From Fraudulently Issued Invoices

GA

Ganado Advocates

Guidelines For The Application Of The 12% VAT Rate On The Hiring Of Pleasure Boats

WP

WH Partners

Guidelines On Reduced 12% VAT Rate On Yacht Charters Commencing In Malta

DA

DF Advocates

See more

Latest Videos

See more

Rejestracja VAT – Na Co Zwrócić Uwagę Jako Przedsiębiorca?

KHG Hupajlo Grzegorczyk & Partners

Introduction To Our Services By The Founder Of The Firm (Video)

CA

CYAUSE Audit Services Ltd

Shipping Companies + Yacht Registration In Malta 2023 (Video)

ZI

Zugimpex International GmbH

The Accounting Function Fundamentals (Video)

CG

CSB Group

Managing VAT Implications At 'Critical' Moments For A Business (Video)

AM

Arendt & Medernach

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More