Saturday, 4th February, 2012 Welcome to the VAT Department (Malta) Website

VAT Information

This section of the website provides you with information on VAT Legislation, Guidelines on how VAT should be treated on specific provisions, comments on the VAT Act and information on VAT in other EU Member States. The information is provided to the general public but is of special interest to you if you are VAT registered. If you are a Tax Professional, you may find more detailed information about all the VAT act which you may find of special interest in this section.

Information for Tax Practitioners

Comments on the Amended VAT Act

Decision trees

Intra-Community Acquisition of Goods

Intra-Community Acquisition by the "Group of Three"

Intra-Community Acquisition and Supply of New Means of Transport

Intra-Community Acquisition of Excise Goods

Supply and Intra-Community Supply of Goods

Distance sales

Triangulation

Importation

Work on Tangible Property, Transport and Related Services

Intangible and Intermediary Services

Invoicing

Partial Attribution of Input Tax

Adjustments of Deduction

Determination of the Period of Reference

Intra-Community Supplies and Acquisitions; Intermediary and Ancillary services thereto; Intra-Community Transport of Goods; Ancillary Services thereto

Deemed Intra-Community Supplies and Acquisitions; Non-transfers; Valuation of and Work on Movable Tangible Property

Intra-Community Acquisition Special Cases; Distance Sales; New Means of Transport; Excise Goods

Importation; Other Intermediary Services

Intangible Services and Intermediary Services related thereto; Telecom and E-services; Adjustments of Deduction

Services in the Tourism Industry - VAT Implementation Guidelines

Refund of VAT to Travellers leaving the EU

Overview of new VAT Forms for Intra-Community Operations

Q & A Supply, Intra-community Supply and Intra-Community Acquisition of Goods

Q & A New Means of Transport, Excise Goods

Q & A Importation

Q & A Intangible and Intermediary Services

Q & A Work on Movable Property and Intra Community Transport of Goods

Q & A Intra-Community Acquisition by Group of 3; Distance Sales; Triangulation

Q & A Adjustment of Deduction

Q & A Multiple Operations

Disclaimer: The VAT Department has made every effort to ensure that the content of the documents listed above is as legally accurate and complete as possible. However, the content of these documents should not be used as a substitute for the provisions of the VAT Act 1998, the Act No X of 2003 and the relevant Legal Notices as published in the Malta Government Gazette, which are the only ones that have legal value. ALL INFORMATION DOCUMENTS REGARDING VAT AND THE EU MADE AVAILABLE ON THIS WEBSITE HAVE BEEN PRODUCED WITH THE FINANCIAL SUPPORT OF THE EUROPEAN COMMISSION.