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.

Malta Budget Measures 2026

The Malta Budget 2026 placed a strong emphasis on supporting families and strengthening the social safety net. A key feature of the budget was the introduction of new "parent...

CG

CSB Group

Aircraft Leasing And Leasing Chains

In Part 1 of this series, we explored how international passenger transport enjoys a specific VAT exemption under Maltese law and the EU VAT Directive. But airlines do more than transport passengers, they need aircrafts...

Malta Transport

GT

Grant Thornton Malta

The CP Legislative Updates Series – September 2025

There were several important legislative changes which were published over the course of September 2025. Below is an overview of the key updates across different areas.

European Union Finance

CP

Camilleri Preziosi Advocates

Why Aviation Is Different

The aviation industry is unlike any other when it comes to VAT. An aircraft may depart from Malta, land in Italy, be leased by a company in Ireland, and owned by an entity in France.

Worldwide Transport

GT

Grant Thornton Malta

Winding Down The Right Way: Accounting Support For Efficient Liquidations

Malta Accounting

BD

BDO Malta

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

Malta Transport

SI

Sentient International Limited

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

Worldwide Commercial

DG

Dixcart Group Limited

Statutory Prescription And Procedural Fairness In VAT Enforcement

GA

Ganado Advocates

Discover Malta And The Strategic Benefits For UK Businesses

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

Doing Business In Comparative Guide

Malta Commercial

MT

Mamo TCV Advocates

Malta PR In 2025: New Benefits & Rules

Malta Immigration

AB

Attard Baldacchino

10.7 – André Zerafa Meets Catherine Calleja (Podcast)

Malta Insurance

GA

Ganado Advocates

10.5 – André Zerafa Meets Simon De Cesare (Podcast)

Malta Commercial

GA

Ganado Advocates

10.1 – Luke Hili Meets Nikhil Patil (Podcast)

Malta Commercial

GA

Ganado Advocates

Budget Implementation Act Measures

The Budget Implementation Act, 2025 (the "Act") introduces amendments to the Income tax Act, the Income Tax Management Act, the Duty on Documents and transfers Act, and the VAT Act.

GT

Grant Thornton 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)

BD

BDO Malta

The VAT Consequences Of Transfer Pricing Adjustments

GT

Grant Thornton Malta

The CP Legislative Updates Series – February 2025

Malta Transport

CP

Camilleri Preziosi Advocates

VAT & Yachts: What You Need To Know

European Union Tax

SI

Sentient International Limited

Casino De Spa SA: The Future Of VAT On Gambling Services

WP

WH Partners

Malta's 2025 Budget: New Property Incentives And Extended Schemes To Boost The Real Estate Market

MS

Malta Sotheby's International Realty

Single Family Offices In Malta – Regulatory Amendments Introduced

DG

Dixcart Group Limited

New VAT Rules For Virtual Events

GT

Grant Thornton Malta

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

Malta Immigration

DG

Dixcart Group Limited

Updates To The VAT Act – SME Scheme

PS

Papilio Services Limited

Single Family Offices In Malta – Regulatory Amendments Introduced

In recent years, Malta has become an attractive jurisdiction for high-net-worth individuals and families looking to establish Single Family Offices (SFOs) due to its robust regulatory environment and favourable tax regime.

DG

Dixcart Group Limited

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

Malta Immigration

DG

Dixcart Group Limited

Malta Budget 2025: Overview

The Minister of Finance delivered the 2025 Budget Speech on 28 October 2024, announcing that the Maltese economy has grown by 5.9% in real terms in the first 6 months of 2024.

FF

Fenech & Fenech Advocates

Malta Budget 2025

The Maltese economy, with a growth of 7.5% in 2023 due to net exports, is predicted to maintain its growth with a projected GDP increase of 4.9% in 2024 and 4.3% in 2025.

PS

Papilio Services Limited

Electronic Supplied Services (ESS)

Electronic services can encompass a diverse range of offerings, including website supply, web hosting, remote maintenance of software and hardware, software supply and updates...

European Union Tax

PS

Papilio Services Limited

Guidelines For VAT Exemption On Scheduled Sea Transport Of Passengers

The Commissioner for Tax and Customs has published guidelines in terms of Article 75(2) of the VAT Act which determine how the VAT exemption contained in item 11 paragraph (b) of Part One of the Fifth Schedule to the VAT Act may be applied.

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

Commissioner For Tax And Customs Has Published Guidelines On The Application Of The 12% VAT Rate On The Supply Of Management Of Credit And Credit Guarantees

WP

WH Partners

The CJEU Rules On The Liability For The Payment Of VAT Arising From Fraudulently Issued Invoices

FM

Finance Malta

Special 12% VAT Rate For Yacht Charters Commencing In Malta

FF

Fenech & Fenech Advocates

Malta Enterprise Launches Micro Invest Scheme

WP

WH Partners

The CJEU Rules On The Liability For The Payment Of VAT Arising From Fraudulently Issued Invoices

GA

Ganado Advocates

Guidelines For The Application Of The 12% VAT Rate On The Hiring Of Pleasure Boats

WP

WH Partners

Guidelines On Reduced 12% VAT Rate On Yacht Charters Commencing In Malta

DA

DF Advocates

Reduced VAT Rate For Short-Term Yacht Charters

European Union Transport

DA

DF Advocates

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Latest Videos

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Rejestracja VAT – Na Co Zwrócić Uwagę Jako Przedsiębiorca?

KHG Hupajlo Grzegorczyk & Partners

Trading In Cyprus: Easy Or Complicated? (Video)

CA

CYAUSE Audit Services Ltd

Shipping Companies + Yacht Registration In Malta 2023 (Video)

ZI

Zugimpex International GmbH

The Accounting Function Fundamentals (Video)

CG

CSB Group

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

AM

Arendt & Medernach

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