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Malta Provides VAT Clarification for Online Businesses

January 9, 2023

The Office of the Maltese Commissioner for Revenue put out a note about how VAT works with online shopping. 

Online merchants would be subject to the following VAT treatment:

  • All taxpayers who make purchases under their own names and make sales directly to customers via electronic marketplaces are liable for value-added tax.

  • Taxpayers should sign up for value-added tax and report all online sales to avoid getting fined by the Office of the Commissioner of Revenue.

  • Revenue from e-commerce should be reported on income tax returns. Failure to comply may result in administrative and legal action.

  • All imported goods from outside the EU must provide a VAT number to customs for registration, and the importer must file an import declaration. 

The memo's purpose is to provide guidance to e-commerce businesses without serving as a legally enforceable judgment.

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