


Malta phased B2B e-invoicing ahead of ViDA

Malta 2025 VAT changes

Artificial Intelligence picks up millions in VAT fraud
Malta collects €650m taxes via its predictive AI fiscal administration Malta has confirmed that in 2024 it collected an impressive €650 million more in tax compared to the previous year. Most of this increase was directly attributed to the use of artificial intelligence (AI) tools

Malta new 12% VAT rate 2024
Malta adds third reduced VAT rate Malta is to add to its existing 7% and 5% reduced VAT rates with a new reduced rate of 12%. There is also some zero-rated supplies. The new rate applies from 1 January 2024 are the change was gazetted.

Malta introduced VAT Group regime June 2018
The Mediterranean island of Malta is to introduce VAT group regime from 1 June 2018. This would enable connected companies to be registered as a single VAT payer, and reduce VAT cash flow payments. VAT group requirements Two or more companies may apply to consolidate

Malta raises VAT registration threshold to €35,000 May 2021
Malta has proposed in its 2021 budget raising its Value Added Tax registration threshold for the supply of goods to €35,000 per annum. All other supplies will be €30,000. If adopted, the increased threshold will apply until 31 December 2024. Check EU VAT registration thresholds