Malta VAT rate: 18%
The Malta standard VAT rate is 18%, in EUR. Reduced and special tiers, the registration threshold, e-invoicing status and the reviewed source are below.
Rate tiers
| Tier | Rate | Applies to |
|---|---|---|
| Standard | 18% | Standard |
| Reduced | 12% | Reduced |
| Reduced | 7% | Reduced |
| Reduced | 5% | Reduced |
Sources: European Commission — VAT rates · Last reviewed 2026-09-14
Registration and e-invoicing
- Registration threshold
- €35,000
- Threshold notes
- Non-established businesses generally have no domestic threshold and may need to register before the first intra-EU B2B supply. EU distance-sales threshold: €10,000.
- E-invoicing status
- planned
- E-invoicing model
- clearance model. Planned Formats: Peppol.
Threshold source: European Commission — VAT registration thresholds
E-invoicing source: European Commission — eInvoicing
How Malta compares
Malta ranks 29 of 31 supported jurisdictions by standard rate. The closest standard rates are:
See the full ranked rate table for every supported jurisdiction.
Use the Malta rate
Orientation only. The rate can depend on the exact supply and the customer's status. The linked authority publication governs.
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