Distance Sales

Sale of goods by distance sellers NOT established in your country. Your country is the country of destination of the goods.

Country of destinationMALTA
VAT registration threshold for foreign distance sellers35.000 EUR until 30/06/2021but new rules within the EU from 01/07/2021: 10.000 EUR for all sales and services provided electronically into EU member states (see: additional remarks)
Tax representative mandatoryOnly for non-EU distance sellers
Duty to invoiceOnly for B2B and for in Malta taxable sales
Deadline for issuing invoicesWithin 1 month
Electronic invoice mandatory
(if yes, explain how)
Split payment by the customer mandatory (VAT payment to another bank account)no
Standard VAT periodMonthly
Annual VAT return necessaryYes
Deadline for VAT returns
15 days after the end of standard period;
Deadline for VAT payment
15 days after the end of standard period;
Import VAT deductible in VAT returnMaltese import VAT, if registered for VAT
Intrastat registration threshold – arrivals0 EUR – no threshold
Intrastat registration threshold – dispatches0 EUR – no threshold
Standard Intrastat periodMonth
Deadline for Intrastat15 days after the end of the month
Which forms have to be submitted electronicallyVAT return, EC Sales list, Intrastat
Obligations to submit other VAT related reportsN/A
Specifics related to use of a warehouse in your country, e.g. in Amazon fulfilment structuresShipment of goods from another EU member state is considered as intra-community acquisition > VAT registration is mandatory, with the same obligations as national suppliers (including EC Sales list)National sales are VAT taxable: VAT registration is mandatory (from the first euro)Intra-community supplies (B2B) are tax free, if VAT ID No. of the customer is valid in the moment of dispatch and EC Sales list is submitted correctly and in time Distance Sales are taxable in the country of destination, if threshold value is exceeded
Additional remarksNew VAT rules from 01/07/2021:Place-of-supply threshold 10.000 EUR, including all sales and services provided electronically into EU member statesElectronic Interface deemed as a supplierUnion Scheme (OSS = One Stop Shop): all intra-Community B2C supplies of services + intra-Community distance sales of goods + domestic B2C supplies of goods by using an electronic interfaceNon-Union Scheme (OSS): all B2C supplies of services to customers in the EUImport Scheme (IOSS = Import One Stop Shop): distance sales of imported goods in consignments up to 150 EUR