Malta: Sales Taxes: VAT, GST

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

VAT Treatment Of Taxi Operators Using Online Ride-Hailing Platforms

On 25 January 2026, the Malta Tax & Customs Administration (MTCA)  released Explanatory Notes addressing the  VAT implications for taxi operators who use online ride-hailing platforms to provide passenger transport services in Malta.

BD

BDO Malta

The Budget Measures Implementation Act Has Been Published

The recently published Budget Measures Implementation Bill introduces a number of legislative amendments aimed at giving legal effect to the measures announced in the Government's Budget.

BD

BDO Malta

Doing Business Before Turning 18? Malta’s New Youth Enterprise Regulations Now Offer A Legal Vehicle To Match.

Maltese law historically offered no dedicated corporate vehicle for these young individuals. Under the pre-existing framework, 16- and 17-year-olds remained under parental authority for business matters.

Malta Commercial

WP

WH Partners

Registering A Business In Malta: Guide For UK Entrepreneurs (2026 Update)

For UK entrepreneurs looking to regain access to the EU market post Brexit, Malta has become one of the most attractive jurisdictions for company formation.

PS

Papilio Services Limited

Department Of Contracts Announces Lowered Procurement Thresholds: Circular 2 Of 2026

Malta Government

GA

Ganado Advocates

Malta Company Closure – Voluntary Liquidation And Simplified Dissolution Process

Malta Commercial

CG

CSB Group

EU Parliament Endorses New Pan-European Startup Statute

European Union Commercial

G

GTG

Malta Means Business: Everything You Need To Know About Setting Up A Company In Malta

Malta Commercial

SI

Sentient International Limited

When The Exemption Does Not Apply

GT

Grant Thornton Malta

Malta Budget Measures 2026

CG

CSB Group

Aircraft Leasing And Leasing Chains

Malta Transport

GT

Grant Thornton Malta

The CP Legislative Updates Series – September 2025

European Union Finance

CP

Camilleri Preziosi Advocates

Why Aviation Is Different

Worldwide Transport

GT

Grant Thornton Malta

Winding Down The Right Way: Accounting Support For Efficient Liquidations

Malta Accounting

BD

BDO Malta

Malta's Family Office Residency Pathway

Malta Immigration

PS

Papilio Services Limited

10.8 – Luke Hili Meets Liz Barbaro Sant And Sacha Said (Podcast)

Malta Commercial

GA

Ganado Advocates

Malta And The Global Minimum Tax: What Businesses Need To Know

WP

WH Partners

Amendments To The Employment And Industrial Relations Act – Bill No. 166 Of 2026: Key Changes

Malta Employment

CP

Camilleri Preziosi Advocates

10.12 – Luke Hili Meets Jean-Claude Maher (Podcast)

Malta Commercial

GA

Ganado Advocates

Why Malta Is Taking Off As Europe's New Aviation Powerhouse

Malta has reshaped its aviation identity over the past 15 years. From solid legal reforms to tax optimisation and strategic clustering, it's now seen as one of Europe's most attractive jurisdictions for aircraft registration, leasing and aviation services.

Malta Transport

SI

Sentient International Limited

The End Of The UK's Non-Domiciled Regime: Why People Are Considering Malta For Tax Residency

Recent developments on the non-domiciled regimes in the UK led many individuals to reconsider their UK tax residency.

Worldwide Commercial

DG

Dixcart Group Limited

Statutory Prescription And Procedural Fairness In VAT Enforcement

On 28 February, 2025, the Administrative Review Tribunal (the "Tribunal") delivered its decision in XXX v Kummissarju tat-Taxxa u Dwana (Rikors No. 5/2018 SG)...

GA

Ganado Advocates

Discover Malta And The Strategic Benefits For UK Businesses

While the post-Brexit landscape may appear limiting for UK business owners or investors seeking access to the EU market, this does not have to be the case. Malta, a full EU member state...

Malta Commercial

CG

CSB Group

Malta Tax And Customs Administration: Large Taxpayers' Office

FM

Finance Malta

Digitalisation Of Maritime Documentation By The Malta Ship Registry

DG

Dixcart Group Limited

Double Malta Structure Or Two-Tier Malta Company Structure: Tax Efficiency And Strategic Considerations

LL

LINDEMANNLAW

Malta Yacht Registration: Your Complete Guide

Malta Transport

BD

BDO Malta

Simplified VAT For Cross-Border Trade

GT

Grant Thornton Malta

Budget Implementation Act Measures

GT

Grant Thornton Malta

Tax Implications Of Buying Or Selling Property In Malta

Sciberras Advocates

Navigating Malta's Yacht VAT: A Guide For Yacht Owners

DG

Dixcart Group Limited

New Tax Measures In The Budget Measures Implementation Act Of 2025

WP

WH Partners

VAT Treatment Of Payment Services In Malta Provided By Payment Service Providers (PSPs)

BD

BDO Malta

Tax Implications Of Buying Or Selling Property In Malta

In Malta, unlike many other countries, there isn't a long list of taxes which are associated with purchasing a property. For instance, there are no VAT implications on the purchase or sale of any immovable...

Sciberras Advocates

Navigating Malta's Yacht VAT: A Guide For Yacht Owners

Malta has gained a high reputation in the shipping and yachting world, not only because of its geographical location but also because it offers attractive and competitive incentives, thereby making Malta one of the top flags in the world.

DG

Dixcart Group Limited

New Tax Measures In The Budget Measures Implementation Act Of 2025

On 17 April 2025, Malta enacted the Budget Measures Implementation Act of 2025 ("Budget Act").

WP

WH Partners

VAT Treatment Of Payment Services In Malta Provided By Payment Service Providers (PSPs)

Malta's VAT system is aligned with the EU VAT Directive (Council Directive 2006/112/EC of 28 November 2006), and this impacts the VAT treatment of some services provided by PSPs.

BD

BDO Malta

The VAT Consequences Of Transfer Pricing Adjustments

GT

Grant Thornton Malta

New VAT Rules For Virtual Events

Until 31 December 2024, VAT was levied on live-streamed events, including live virtual events, where that event took place. This means that live-streamed events were subject to VAT in the country in which the event...

GT

Grant Thornton Malta

Malta's Permanent Residence Programme: Key Changes Effective January 2025

The Malta Permanent Residence Programme (MPRP) was introduced in 2021, when it replaced the Malta Residence and Visa Programme (MRVP)...

Malta Immigration

DG

Dixcart Group Limited

Updates To The VAT Act – SME Scheme

Significant changes to the VAT Act were enacted by Act XXXVIII of 2024, which was passed on December 17, 2024, to bring it into compliance with the EU VAT Directive (Dir 2006/112/EC)...

PS

Papilio Services Limited

Malta: A Rising Hub For Tech And Innovation Startups

In recent years, Malta has become an increasingly popular destination for startups, particularly in tech, fintech, blockchain, gaming, and iGaming sectors.

Malta Immigration

DG

Dixcart Group Limited

VAT In The Digital Age Package

GT

Grant Thornton Malta

What Is Required To Register An E-Commerce Company In Malta?

PS

Papilio Services Limited

Regulatory Reforms And Taxation In Focus

European Union Tax

GT

Grant Thornton Malta

Malta's Tax Revenue Sees Significant Growth In 2023

PS

Papilio Services Limited

Malta Budget 2025: Overview

FF

Fenech & Fenech Advocates

Malta Budget 2025

PS

Papilio Services Limited

Electronic Supplied Services (ESS)

European Union Tax

PS

Papilio Services Limited

Guidelines For VAT Exemption On Scheduled Sea Transport Of Passengers

Malta Transport

WP

WH Partners

A New Life Chapter In The European Union: The Malta Option

Worldwide Immigration

DG

Dixcart Group Limited

Aviation In Malta: Market Niches And A Bright Future. Interview With The Director Of The Civil Aviation Directorate.

Worldwide Strategy

DG

Dixcart Group Limited

Charting New Waters: The Market Effects Of Malta's Small Commercial Yacht Code

DG

Dixcart Group Limited

Are Malta And Cyprus Shaping The Future Of Aviation?

DG

Dixcart Group Limited

The Budget Measures Implementation Act, 2024

KM

KPMG Malta

Understanding VAT Registration In Malta: A Guide For Businesses

PS

Papilio Services Limited

The Commissioner For Tax And Customs Publishes Guidelines On The Application Of The 12% Reduced VAT Rate On The Supply Of Services In Relation To The Management Of Securities, Which Came Into Effect On 1 January 2024

WP

WH Partners

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CYAUSE Audit Services Ltd

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Zugimpex International GmbH

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CSB Group

Managing VAT Implications At 'Critical' Moments For A Business (Video)

AM

Arendt & Medernach

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