The Maltese VAT rules relating to services supplied to non-Maltese customers fully implement the relevant provisions of the Principal VAT Directive and should therefore be consistent with the rules in other EU member states.
These rules are known as the 'place of supply rules' and there are different rules depending on whether the customer is a business or a consumer. It is also important to know where the customer is established or normally resides, as this too can affect the VAT treatment.
Business customers are defined as 'any person who,
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Web page updated on 17 Mar 2025 15:57