Updated by Michael Caruana, PKF Malta
Information up to date as at 1 September 2024.
| A. VAT registration and deregistration thresholds | ||
| VAT registration (resident businesses) | 鈧�0 | |
| Distance selling of goods and BTE services, for EU established businesses only | 鈧�10,000 | |
| Relevant acquisitions | 鈧�10,000 | |
| Exempt without credit status (small enterprises exemption) | ||
| Entry thresholds | ||
| Supply of goods | 鈧�35,000 | |
| Other activities | 鈧�30,000 | |
| Exit thresholds | ||
| Supply of goods | 鈧�28,000 | |
| Other activities | 鈧�24,000 | |
| B. VAT rates | ||
| Standard rate | 18% | |
Web page updated on 17 Mar 2025 17:46
