Malta
Vat Registration Threshold Domestic Businesses €35,000 for goods; €30,000 for services
Vat Registration Threshold Non Eu Sellers No threshold; immediate registration required
Standard Vat Rate 18%
Reduced Vat Rates 12%, 7%, 5%, 0%
Distance Selling Threshold Pre July 2021 € 35.000
Post July 2021 Oss Rules OSS applicable; €10,000 EU-wide threshold
Exemptions And Special Schemes Special schemes for small businesses
Compliance Requirements Quarterly VAT returns