VAT Department – Customer Care Business 1st Premises, Centru Joseph Grech, Floor 2, Cobalt House, Notabile Road, Mriehel BKR 3000 – Malta Opening Hours - VAT Department - Customer Care Mon – 0800hrs – 1600hrs The Maltese Vat Department will require the appropriate forms to be completed, and submitted with the following documentation: Once a business has its VAT number, it is free to commence trading, and charging Maltese VAT. Once the registration has been granted, a unique Maltese VAT number is allocated to the company. New applicants may register for a VAT number by completing the proper application from the following list. VAT Rates: VAT Number Format: Distance Selling Threshold: Intrastat Threshold: 18% (Standard) MT12345678: € 35,000: €700 … The address of Vat Department Malta is 16, Centre Point Building, Triq ta' Paris, Birkirkara Birkirkara 4633, Malta. Malta operates a self-assessment tax system where taxpayers are required to declare their income and calculate tax.  This includes taking into account advance payments and other tax credits. The EORI number is a reflection of the VAT number. VAT has to be collected immediately after the change of tax status. The recapitulative statement shall be drawn up for each calendar month. Contact Number of Vat Department Malta The contact number of Vat Department Malta is (+356) 21499330-4/6. You can also register for article 10 in order to be able to claim a deduction of VAT during the initial stages, and later change the registration under article 11, however this can only be done after a period of 36 months. For companies, the deadline is 9 months after the financial year-end (10 months if the tax return is filed electronically). The electronic process applying for a VAT return take approximately 20 minutes to complete. Most transactions in Malta are subject to value added tax (VAT). In Malta, the format of the number depends on the category of registration. Such person is required to charge VAT on all supplies of taxable goods or taxable services and are entitled to a VAT return on purchases incurred with … We connect you with reputable and licensed service providers in Malta. TIN national website Information on … VIES VAT number validation. This can be done by using the direct method or partial attribution. Accommodation in any premises, where for the purpose of that accommodation, it is required that the premises be licensed in terms of the Malta Travel & Tourism Act. Avalara has a range of solutions that can help your business depending on where and how you trade. VAT Directive. The supplies that are taxed at 0% are also referred to as supplies exempt with credit or supplies exempt without credit. The VAT act, chapter 406 of the laws of Malta, states that the VAT number can be assigned to a person (natural or corporate). If there is no right to claim back the input VAT, the value has to be indicated on the VAT return under exempt without credit supplies. Facilitating a move to Malta is seamless when you rely on the Welcome Center Malta. Submit a VAT return for the tax period of 3 months within 6 weeks after the end of the tax period. However, Member States, in accordance with the conditions and limits which they may lay down, may allow taxable persons to submit the recapitulative statement on each calendar quarter where the total quarterly amount of intra-EU supplies of … We store information about your use of our site with our social media, advertising and analytics partners. The UK measures in some respects mirror those due to be rolled out in the EU from July 2021 under the EU 2021 VAT e-Commerce Package . The easiest way to do this is to apply online through the VAT website, the form is easy to complete. VAT regulation In Malta. paintings, drawings and pastels executed by hand, other than hand-painted or hand-decorated manufactured articles; original engravings, prints and lithographs; original sculptures and statuary, in any material; antiques of an age exceeding one hundred years; collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological and ethnographic interest, unless purchased for resale. This is the most common which makes you liable to charge VAT on your supplies and can claim back VAT incurred for business purposes under certain conditions. Value Added Tax … learn more. In case of the economic activity consisting of a mixture between taxable, exempt with credit supplies and exempt without credit supplies, the input VAT has to be apportioned. Get a free online, Europe-wide, VAT assessment in minutes. VAT in Malta is applicable to all products and services made in Malta and those imported to the country. Persons registering under Article 12 receive a VAT identification number with an "MT" prefix. The exit threshold is applied when you are registered under article 10 and would change the registration to being exempt under article 11. Need help with your Maltese VAT compliance? the VAT number has not been activated for intra-EU transactions the registration is not yet finalised (some EU countries require a separate registration for intra-EU transactions).