VAT rates in Malta (2026)
Current VAT rates, registration thresholds, and e-invoicing requirements for Malta.
Standard rate
18%
Reduced rates
Registration threshold
No threshold — registration required from first taxable supply
E-invoicing
Last updated: January 1, 2026
VAT rates in neighboring countries
| Standard rate | Reduced rates | E-invoicing | |
|---|---|---|---|
| Italy | 22% | 10%, 5% | Mandatory |
Frequently asked questions about VAT in Malta
When was the VAT rate last changed in Malta?
VAT rates in Malta are reviewed regularly by the national government. The current standard rate of 18% has been in effect since the last official update. Check the European Commission VAT database for historical rate changes.
Do I need to register for VAT in Malta?
If you exceed the VAT registration threshold in Malta, you must register for VAT. For cross-border B2B services, you may need to register depending on the type of supply and whether the reverse charge mechanism applies.
What about reverse charge for cross-border sales to Malta?
If you sell services to a VAT-registered business in Malta, you typically apply the reverse charge mechanism. The buyer accounts for VAT instead of you. This applies to most B2B services within the EU.
Billstride applies the correct VAT rate automatically
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