Sale of goods by distance sellers NOT established in your country. Your country is the country of destination of the goods.
| Country of destination | MALTA |
|---|---|
| VAT registration threshold for foreign distance sellers | 35.000 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 mandatory | Only for non-EU distance sellers |
| Duty to invoice | Only for B2B and for in Malta taxable sales |
| Deadline for issuing invoices | Within 1 month |
| Electronic invoice mandatory (if yes, explain how) | no |
| Split payment by the customer mandatory (VAT payment to another bank account) | no |
| Standard VAT period | Monthly |
| Annual VAT return necessary | Yes |
| 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 return | Maltese import VAT, if registered for VAT |
| Intrastat registration threshold – arrivals | 0 EUR – no threshold |
| Intrastat registration threshold – dispatches | 0 EUR – no threshold |
| Standard Intrastat period | Month |
| Deadline for Intrastat | 15 days after the end of the month |
| Which forms have to be submitted electronically | VAT return, EC Sales list, Intrastat |
| Obligations to submit other VAT related reports | N/A |
| Specifics related to use of a warehouse in your country, e.g. in Amazon fulfilment structures | Shipment 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 remarks | New 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 |