Malta: Sales Taxes: VAT, GST

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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.

Why Aviation Is Different

The aviation industry is unlike any other when it comes to VAT. An aircraft may depart from Malta, land in Italy, be leased by a company in Ireland, and owned by an entity in France.

Worldwide Transport

GT

Grant Thornton Malta

Winding Down The Right Way: Accounting Support For Efficient Liquidations

There are times when winding up a company is the right step. Whether it's part of a group restructuring, the closure of a dormant entity, or a planned exit, voluntary liquidation requires proper preparation.

Malta Accounting

BD

BDO Malta

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

Malta has reshaped its aviation identity over the past 15 years. From solid legal reforms to tax optimisation and strategic clustering, it's now seen as one of Europe's most attractive jurisdictions for aircraft registration, leasing and aviation services.

Malta Transport

SI

Sentient International Limited

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

Recent developments on the non-domiciled regimes in the UK led many individuals to reconsider their UK 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

Simplified VAT For Cross-Border Trade

GT

Grant Thornton Malta

Budget Implementation Act Measures

GT

Grant Thornton Malta

Tax Implications Of Buying Or Selling Property In Malta

Sciberras Advocates

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

DG

Dixcart Group Limited

Turning Pay Transparency Compliance Into A Competitive Edge

Malta Employment

GT

Grant Thornton Malta

10.3 – Luke Hili Meets Olaf Zahra (Podcast)

Malta Commercial

GA

Ganado Advocates

Operating The Market With Edge

Malta Media & IT

CG

CSB Group

What Does DAC 8 Mean For CASPs?

Malta Technology

MF

MK Fintech Partners

The Compliance Journey Of High-risk AI Providers And Deployers

Malta Technology

GA

Ganado Advocates

New Tax Measures In The Budget Measures Implementation Act Of 2025

On 17 April 2025, Malta enacted the Budget Measures Implementation Act of 2025 ("Budget Act").

WP

WH Partners

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

Malta's VAT system is aligned with the EU VAT Directive (Council Directive 2006/112/EC of 28 November 2006), and this impacts the VAT treatment of some services provided by PSPs.

BD

BDO Malta

The VAT Consequences Of Transfer Pricing Adjustments

For years, multinational enterprises have navigated uncertainty at the intersection of VAT and transfer pricing (TP) regulations. The central question remains unresolved: Are TP adjustments simply outside VAT's scope...

GT

Grant Thornton Malta

The CP Legislative Updates Series – February 2025

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

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

Updates To The VAT Act – SME Scheme

PS

Papilio Services Limited

Malta: A Rising Hub For Tech And Innovation Startups

Malta Immigration

DG

Dixcart Group Limited

VAT In The Digital Age Package

GT

Grant Thornton Malta

What Is Required To Register An E-Commerce Company In Malta?

PS

Papilio Services Limited

Updates To The VAT Act – SME Scheme

Significant changes to the VAT Act were enacted by Act XXXVIII of 2024, which was passed on December 17, 2024, to bring it into compliance with the EU VAT Directive (Dir 2006/112/EC)...

PS

Papilio Services Limited

Malta: A Rising Hub For Tech And Innovation Startups

In recent years, Malta has become an increasingly popular destination for startups, particularly in tech, fintech, blockchain, gaming, and iGaming sectors.

Malta Immigration

DG

Dixcart Group Limited

VAT In The Digital Age Package

On the 5th of November 2024, the European Council approved a set of measures designed to modernise the EU's value-added tax (VAT) framework for the digital era. The legislative package includes new regulations.

GT

Grant Thornton Malta

What Is Required To Register An E-Commerce Company In Malta?

For a company to be registered as an e-commerce business in Malta, one must follow the legal and regulatory steps.

PS

Papilio Services Limited

Regulatory Reforms And Taxation In Focus

European Union Tax

GT

Grant Thornton Malta

Guidelines For VAT Exemption On Scheduled Sea Transport Of Passengers

The Commissioner for Tax and Customs has published guidelines in terms of Article 75(2) of the VAT Act which determine how the VAT exemption contained in item 11 paragraph (b) of Part One of the Fifth Schedule to the VAT Act may be applied.

Malta Transport

WP

WH Partners

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

Relocating to a new country is a life-changing decision that cannot be taken lightly. Immigration status, residence permit, job availability, healthcare and education are just a few of the many elements individuals and their families need to assess before taking such an important step in their lives.

Worldwide Immigration

DG

Dixcart Group Limited

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

Our Malta office had the pleasure to interview Capt. Charles Pace, 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

The Malta's Small Commercial Yacht Code is the latest addition to the Maltese yacht legislation.

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

Reduced VAT Rate For Short-Term Yacht Charters

European Union Transport

DA

DF Advocates

Malta Tax And Customs Administration Releases Guidelines For Special 12% VAT Rate On Pleasure Yacht Hiring In Malta

CG

CSB Group

Understanding The Application Of The 12% VAT Rate For Pleasure Boats

FF

FFF Legal

Introduction Of A 12% VAT Rate On Certain Hiring Of Pleasure Boats

KM

KPMG Malta

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Latest Videos

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Rejestracja VAT – Na Co Zwrócić Uwagę Jako Przedsiębiorca?

KHG Hupajlo Grzegorczyk & Partners

Statutory Compliance Of Cyprus Companies (Video)

CA

CYAUSE Audit Services Ltd

Shipping Companies + Yacht Registration In Malta 2023 (Video)

ZI

Zugimpex International GmbH

Setting Up A Business In Malta: Step By Step Guide (Video)

CG

CSB Group

VAT Trends: What To Keep In Mind For 2023 (Video)

AM

Arendt & Medernach

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