About Malta VAT Registration
Article 10, 11 or 12? Route your business to the right Maltese VAT registration, with the Value Added Tax Act quoted at every step.
What is on this site
One question, "vat registration", answered with a checker that works on the page with no account, 3 guides on the questions around it, a data table you can cite (the figures and their method), and the sources every figure rests on.
- Malta VAT registration threshold: €35,000, and what counts towards it: Malta's VAT threshold is a single €35,000 Domestic threshold in the Sixth Schedule. What counts as turnover, when qualification is lost, and the related-person rule.
- Malta VAT Article 11: what the small-enterprise scheme gives you: Article 11 exempts your supplies but gives no input tax credit, no MT prefix and no VAT identification number. What it obliges, and how you leave it.
- Malta VAT rates: 18% standard, and the 12%, 7% and 5% cases: Malta's standard VAT rate is 18% under article 19. The Eighth Schedule sets 7% on licensed accommodation, 5% on electricity and listed goods, and 12% on named services.
Reach us
Contact for a question about the site, or enquiries@maltavatregistration.com. The legal terms are on Terms and Privacy.
Malta VAT Registration is an independent information site operated by Ellul Solutions Ltd. It is not affiliated with the Malta Tax and Customs Administration or any Maltese authority, and nothing here is tax or legal advice. Every rule quoted is taken from the Value Added Tax Act (Cap. 406) as published on legislation.mt at the updated date above; schedules and thresholds are amended by legal notice, so confirm the current position before registering.