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.
