Malta: Government clarifies VAT treatment for E-Commerce operators

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The Office of the Maltese Commissioner for Revenue provided an information note concerning the VAT treatment of e-commerce.

The VAT treatment for e-commerce operators would be:
  • VAT is subject to all taxpayers who buy goods by their given names and supply goods to end consumers on a third-party basis via online websites
  • Taxpayers must register for VAT and report their e-commerce activity to the Office of the Commissioner for Revenue.
  • e-Commerce revenues should be reflected within the income tax returns. Thus, failure to do so may result in administrative and legal action and
  • All imported goods outside the EU must provide a VAT number to customs for registration and file an import declaration by the importer.


The note does not serve as a legal document providing a legally binding ruling, yet it is to guide e-commerce operators.

Disclaimer: Reproduced/Adapted with permission from Global VAT Compliance.


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