Value Added Tax (VAT) Services Malta

Understand the VAT Regulations in Malta

The general VAT rates to be charged by Maltese operating companies stand at 18%. Other lower rates are also possible depending on the economic activity of the company.

Certain industries, such as the gaming industry, can also operate without charging VAT if they satisfy certain criteria as prescribed in the VAT Act of the Laws of Malta. On the other hand, those operating within the hospitality industry and provide short let accommodations are allowed to charge VAT at the rate of 7%.

Three distinctive Articles (A10, A11 & A12) in the VAT Act, determine if the company should be registered or not for VAT. The Maltese VAT Act, allows a great number of companies to deduct the VAT it incurred on its economic activity and reduces the cost of the expenses incurred.

Furthermore, Maltese companies registered for VAT purposes under Articles 10 & 12 can apply for the Reverse Charge Mechanism when doing intra community trade. Hence, if a Maltese company purchases goods from another member state of the European Union, it neither pays VAT outside of Malta nor in Malta.

Lastly, companies registered under Articles 10 are allowed to deduct the input VAT incurred and end up paying less output VAT.

To learn more about the possible VAT registrations, click on the below links:

Experience First-Rate VAT Services in Malta

If you need a reliable and trusted tax representative for VAT management and obligations in Malta, count on Borg Galea Limited. Licensed by the MFSA and the Maltese Accountancy Board, our expert tax advisors offer sound VAT advice and assistance related to VAT procedures and VAT treatment of specific economic transactions.


We understand that your business needs a trusted partner who can help amplify your financial control through effective accounting systems, documentation procedures, and compliance with tax and VAT regulations. When you partner with us, you will have access to our wealth of knowledge and experience in Malta taxation.


When you choose VAT services for your Malta-based company, you let our tax specialists handle the smallest minutiae of your VAT-related obligations. Our services cover securing the unique VAT number, filing and submission of periodic declarations and VAT payment, and submission of VAT refund requests.


Give our office a call today at +356 2703 7012 to partner with us. Alternatively, you can fill in our contact form with your particulars if you wish to discuss our services in more depth or send us an email at One of our expert tax advisors will get in touch with you within 24 hours. All information and queries will be handled in confidentiality.