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VAT Application & Returns

VAT Application & Returns Services
In Malta, laws state that a company or a person performing an economic activity must become VAT-registered within 30 days from the commencement of the same economic activity.

An economic activity is the activity carried on by a person, who is not an employee, and consisting of any one or more of the following:

  • Any trade, business, profession or vocation and the provision of any personal services;
  • The exploitation of tangible or intangible property for the purpose of obtaining income there from on a continuing basis;
  • The provision by a club, association or organisation of the facilities or advantages available to its members for a subscription or other consideration;
  • The admission of persons to any premises for a consideration.

The standard applicable VAT rate in Malta is that of 18% on the taxable value of every taxable supply of goods, services, or importation.  This said, a number of sector specific VAT rates apply, whilst some other services are also considered VAT exempt.

For a detailed and thorough explanation on the VAT in Malta and the different rates according to the type of business, get in touch with IGA Group.  Our team of qualified professionals can assist clients in all aspects of VAT registration, ensuring compliance with all VAT regulations and acting as a liaison with the relevant Tax authorities.

MOSS Registration & Compliance

The Mini One Stop Shop (MOSS) came into force on 1 January 2015 and allows taxable persons supplying telecommunication services, television and radio broadcasting services and electronically supplied services to non-taxable persons in Member States in which they do not have an establishment to account for the VAT due on those supplies via a web-portal in the Member State in which they are identified. This scheme is optional, and is a simplification measure following the change to the VAT place of supply rules, in that the supply takes place in the Member State of the customer, and not the Member State of the supplier.

This scheme allows these taxable persons to avoid registering in each Member State of consumption.

The mini One Stop Shop mirrors the scheme in place until 2015 for supplies of electronically supplied services to non-taxable persons by suppliers not established in the European Union.

The Mini One Stop Shop is divided into two schemes; EU scheme and Non-EU scheme. For further information on these topics you may also wish to download the Explanatory Notes on the EU VAT changes to the place of supply rules and the Guide to the VAT Mini-One-Stop-Shop from the following links: