VAT Reporting

In terms of the Maltese VAT Act and also the EU VAT Directive, VAT is due on certain supplies of goods and services which take place in Malta. The standard VAT rate is 18%, there is also a reduced rate of 5%, and certain supplies are exempt from VAT, with or without credit.

A company is required to submit periodic VAT Returns to the VAT Department and also other related reports in terms of the VAT Information Exchange System (VIES) such as the Recapitulative Statements. There are separate VAT returns which would need to be filed depending on the VAT Act Article under which the company is registered.

ARQ Accounting provides VAT compliance for a large number of clients operating in a variety of industries. Together with its tax and VAT experts within ARQ in Tax, ARQ Group provides a holistic approach in terms of VAT both from a Compliance as well as from an Advisory perspective.

Apart from ensuring that your business complies with all necessary statutory obligations, we ensure that any refunds are applied for in a timely manner and also take a proactive approach in terms of advising on any possible benefits which your business may benefit from.

For further information contact

  • David Borg


    David is a Chartered Accountant and a Fellow of the Association of Chartered Certified Accounta... More

    T +356 2549 6000

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