A VAT refund guide to Malta
Which countries have reciprocity with Malta?
Learn more about how reciprocity works within VAT by clicking below.
What expenses are claimable in Malta?
Entertainment
Events
Travel Related
General Expenses
Additional Information
| Current VAT Rate | 18% |
| Categories | Entertainment, Events, Travel Related, General expenses |
| VAT in local language | taxxa fuq il-valur mizjud |
| VAT number format | MT99999999 (MT followed by 8 digits) |
| Exemptions | Entertainment, Hiring means of transport, Fuel, Public transport, Taxis |
| Key Deadlines | 30th September (8th directive) and 30th June (13th Directive) |
| Threshold |
Non-Simplified: More than EUR 100 (including VAT) Simplified: EUR 100 or less (including VAT) Super Simplified: Not applicable to this VAT scheme |
| Electronic Invoicing | Currently, electronic invoicing is only mandated for B2G transactions. However, the government plans on implementing B2B invoicing in the near future |
Frequently Asked Questions
Processing times for a refund of VAT in Malta can vary. Businesses reclaiming a VAT in Malta can expect it to take anywhere from a few months to a year, depending on the claim complexity and submission accuracy.
For refund claims of VAT in Malta under the 8th Directive: claims should be submitted by 30 September of the year following the year in which the VAT in Malta was incurred. Quarterly and annual claims can be made. For refund claims of VAT in Malta under the 13th Directive: claims should be submitted by 30 June of the year following the year in which the VAT in Malta was incurred. Quarterly and annual claims can be made.
Quarterly refund claims of VAT in Malta under the 8th Directive must exceed EUR 400.00.
Quarterly refund claims of VAT in Malta under the 13th Directive must exceed EUR 200.00.
Annual refund claims of VAT in Malta under the 8th Directive must exceed EUR 50.00.
Annual refund claims of VAT in Malta under the 13th Directive must exceed EUR 25.00.
For a business to qualify for a refund of VAT in Malta, the business generally should not be established in Malta and should not have a Malta VAT registration. It should also not be making any taxable supplies in Malta which would be subject to VAT in Malta. The business must also be established in a country that offers reciprocal treatment to Maltese entities in relation to VAT refunds.
VAT in Malta on the following expenses cannot be recovered in a VAT refund claim: Fuel, Hiring of means of transport, Public transport and taxi fares and entertainment expenses. All other business expenses would generally be eligible for a refund of VAT in Malta.
The following documents would generally need to be submitted for an application to refund VAT in Malta:
For refunds under the 8th Directive – invoices for which a refund of VAT in Malta is being claimed and documents for your appointed agent (if applicable – e.g., if you have appointed VAT IT as your agent). For refunds under the 13th Directive – invoices for which a refund of VAT in Malta is being claimed, a valid tax certificate, completed claim form and declaration of accuracy of the application as well as the documents for your appointed agent (if applicable).
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