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Malta VAT Return

Maltese VAT regulations are grounded in EU VAT Directives, which have been integrated into the local VAT Act since 1995. The system is managed by the Malta Tax and Customs Administration.

The Maltese VAT Act outlines three distinct categories for registration based on the nature and turnover of the business – Articles 10, 11 and 12.

Article 10 VAT Return

Currently, generate.TAX supports Article 10 VAT returns, targeted at businesses with annual turnover exceeding taxable supply thresholds or EU sellers making distance sales to Malta.

The Maltese VAT Return contains 32 boxes which are displayed in generate.TAX, and are automatically populated through the integration with your accounting software. The app caters for accrual & cash accounting and handles reverse charge for EU transactions. Invoices outside of compliance periods are also captured as out-of-period transactions.

 

Rate Type Which goods or services
18% Standard All other taxable goods and services
7% Reduced Hotel accommodation; use of sporting facilities
5% Reduced Medical equipment for disabled persons; books (including e-books); newspapers and periodicals; admission to some cultural events; minor repairs of shoes and leather goods, bicycles, clothing, and household linens; domestic care services; supply of electricity
0% Zero Some supplies of food for human consumption (excluding some processed and pre-cooked foods); prescribed medicines; gold ingots and bars; live animals for human consumption; intra-community and international transport; domestic passenger transport (excluding road); cut flowers and plants for food production
VAT Number Checker

Recap Statement

The tool also automates the compilation of Recapitulative Statements, which is a mandatory requirement for Maltese companies trading within the EU, and performs real-time VIES validation to ensure all customer tax numbers are compliant prior to filing.

In addition, the app checks the VAT numbers used to ensure they are valid and active. Incorrect VAT numbers are marked as invalid.

VAT Number Checker

How generate.TAX helps

Designed to handle the nuances of the Maltese tax framework, generate.TAX supports complex Maltese requirements essential to the island’s leading services sectors such as gaming and financial services. The platform reinforces governance through a secure digital audit trail and a defined preparer-reviewer-approver workflow, ensuring that every return is accurate, traceable and fully audit-ready for the Maltese VAT Department.

Other countries

Malta

Cyprus

UAE

IOM

Ireland

Jersey

Solutions

VAT Return Generator

Easily create your VAT return with data from your cloud accounting system.

Recapitulative Statement

Create a validated list of intra-community suppliers to be submitted to authorities.

VAT Number Checker

Validate and keep a validated list of customer VAT numbers when generating an Invoice in the accounting software.

FAQs

Will you support other countries in the future?

We are constantly adding new countries to generate.TAX.  If you wish to use generate.TAX and your country is not listed here, reach out to support to register your interest.

Can you add my country to generate.TAX?

We are constantly adding new countries to generate.TAX.  If you wish to use generate.TAX and your country is not listed here, reach out to support to register your interest.

What VAT returns do you support in a country?

We try to ensure that all VAT returns and obligations in a country are included. If a VAT return you wish to use is not listed here, reach out to support with more details.

Can I use multiple countries at the same time?

Yes generate.TAX is designed to allow an entity to use multiple TAX Returns even across different countries.  Refer to the suppport articles to add another tax return to an entity.

Does generate.TAX handle multiple currencies?

generate.TAX handles multiple countries both at accounting software level and also in the generation of the tax submission.

Try it for free

Unlock all generate.TAX features for 30 days to help you with the generation of VAT returns

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