Domestic supplies (Malta)
Any natural or legal person that makes taxable supplies of goods or services in Malta may have an obligation to register and account for VAT. There is no VAT registration threshold in Malta for businesses making taxable supplies, so registration is required as soon as the business starts to trade.
A Maltese VAT registration may also be required where the thresholds (see 30.1) are exceeded in respect of distance selling (see 30.5) and/or supplies of BTE services into Malta (except for non-EU companies
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Web page updated on 17 Mar 2025 13:35