Is a Maltese Company required to register for VAT in Malta ?
Yes, to the extent that the company carries on activities in Malta and supplies taxable or exempt with credit supplies in the course of its business. Where the company is required to register for VAT in Malta, it will be required to file a VAT return every 3 months and, where applicable, an intra-Community trade recapitulative statement. VAT registration is required in the case of a company established in Malta and making taxable and exempt with credit supplies. For more information about VAT registration and related issues, please visit our VAT SECTION.
