Indirect taxation in Malta includes Value Added Tax (VAT) which is charged on the supply of goods and services in Malta, on intra-EU acquisitions of goods made in Malta and on the importation of goods into Malta. VAT is charged at a standard rate of 18% but a reduced rate of 5% is charged in respect of certain supplies. Since Malta forms part of the EU VAT system, Malta companies registered for VAT in Malta are provided with an EU VAT number which renders them able to trade within the European Union.
EMD advises clients on Value Added Tax implications involved in providing supplies of goods and services in Malta or in Europe via a Maltese company. We also offer the full range of VAT related services, including new registration of business, deregistration, preparation of VAT returns, assistance during tax audits and investigations and advice on international VAT matters. Through our team’s knowledge of the legislation and mechanics of tax authorities, we can provide clients with advice to help manage this aspect of a companies’ business.