Malta VAT codes and rates
Malta charges VAT at 18%, with other rates of 12%, 7% and 5%. When you create a company in Malta, Nefin sets up 8 sales and 14 purchase codes, each tied to a box of the VAT return. Every invoice and bill line carries one, so the return's totals add themselves up as you work. They fill the VAT Return - sales and the VAT Return - purchases, ready to file every quarter.
VAT codes from the VAT return
Each code is the box or line it fills on the VAT return, named in the authority’s own wording. Pick one on an invoice or bill line and the amount lands in that box.
| Code | What it covers | Rate |
|---|---|---|
| 18 | Taxable goods/services 18% (Box 18 / 23)Default | 18% |
| 18b | Taxable services 12% (Box 18b / 23b) | 12% |
| 18a | Taxable services 7% (Box 18a / 23a) | 7% |
| 19 | Taxable goods/services 5% (Box 19 / 24) | 5% |
| 20 | Exempt with credit / exports (Box 20) | 0% |
| 21 | Exempt without credit (Box 21) | 0% |
| 1 | Exempt IC supplies of goods, services where customer is liable (Box 1) | 0% |
| 2 | Supplies where place of supply is outside Malta, EU and non-EU (Box 2) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| 31 | Services and overheads 18% (Box 31 / 37)Default | 18% |
| 31b | Services and overheads 12% (Box 31b / 37b) | 12% |
| 31a | Services and overheads 7% (Box 31a / 37a) | 7% |
| 32 | Services and overheads 5% (Box 32 / 38) | 5% |
| 27 | Taxable purchases for re-sale 18% (Box 27 / 34) | 18% |
| 28 | Taxable purchases for re-sale 5% (Box 28 / 35) | 5% |
| 29 | Exempt purchases for re-sale (Box 29) | 0% |
| 30 | Capital goods 18% (Box 30 / 36) | 18% |
| 9 | IC acquisitions of goods excl. capital goods 18% (Box 3/6, 9/13) | 0% |
| 9a | Services from EU, purchaser liable 18% (Box 3/6, 9a/13a) | 0% |
| 10 | IC acquisitions of capital goods 18% (Box 3/6, 10/14) | 0% |
| 11 | Goods/services received, place of supply Malta 18% (Box 4/7, 11/15) | 0% |
| NO-BOX | Exempt purchases not for re-sale (no return box) | 0% |
| ND-18 | Purchases 18% with blocked input tax (no return box) | 18% |
Malta VAT books
One row per invoice or bill, one column per return box. Nefin builds both books from the codes above.
Sales book
VAT Return - sales
Domestic supplies and exports
- [18]Taxable goods/services 18% [18]
- [18b]Taxable services 12% [18b]
- [18a]Taxable services 7% [18a]
- [19]Taxable goods/services 5% [19]
- [20]Exempt with credit / exports [20]
- [21]Exempt without credit [21]
Intra-Community and non-EU trade
- [1]Exempt IC supplies, customer liable [1]
- [2]Place of supply outside Malta [2]
Totals Nefin calculates
- [23] Output tax 18% [23]Sum of the tax charged in [18]
- [23b] Output tax 12% [23b]Sum of the tax charged in [18b]
- [23a] Output tax 7% [23a]Sum of the tax charged in [18a]
- [24] Output tax 5% [24]Sum of the tax charged in [19]
- [25] Total output tax (23 + 23a + 23b + 24) [25]Total of [23] + [23a] + [23b] + [24]
- [22] Domestic supplies and exports value [22]Sum of the net amounts in [18] + [18b] + [18a] + [19] + [20] + [21]
Purchase book
VAT Return - purchases
Domestic purchases and imports
- [31]Services and overheads 18% [31]
- [31b]Services and overheads 12% [31b]
- [31a]Services and overheads 7% [31a]
- [32]Services and overheads 5% [32]
- [27]Taxable purchases for re-sale 18% [27]
- [28]Taxable purchases for re-sale 5% [28]
- [29]Exempt purchases for re-sale [29]
- [30]Capital goods [30]
Self-charged VAT
- [9]IC acquisitions of goods excl. capital goods [9]
- [9a]Services from EU, purchaser liable [9a]
- [10]IC acquisitions of capital goods [10]
- [11]Received where place of supply is Malta [11]
Not reported
- [NO-BOX]Exempt purchases not for re-sale
- [ND-18]Blocked input tax
Totals Nefin calculates
- [3] IC acquisitions of goods and services from EU [3]Sum of the net amounts in [9] + [9a] + [10]
- [6] Output tax on box 3 [6]Net amount × 18%, from [9] + [9a] + [10]
- [4] Received where place of supply is Malta, other than box 3 [4]Sum of the net amounts in [11]
- [7] Output tax on box 4 [7]Net amount × 18%, from [11]
- [8] Sub-total output tax [8]Total of [6] + [7]
- [13] Input tax on box 9 [13]Net amount × 18%, from [9]
- [13a] Input tax on box 9a [13a]Net amount × 18%, from [9a]
- [14] Input tax on box 10 [14]Net amount × 18%, from [10]
- [15] Input tax on box 11 [15]Net amount × 18%, from [11]
- [12] Sub-total value [12]Sum of the net amounts in [9] + [9a] + [10] + [11]
- [16] Sub-total input tax [16]Total of [13] + [13a] + [14] + [15]
- [34] Purchases for re-sale 18% [34]Sum of the tax charged in [27]
- [35] Purchases for re-sale 5% [35]Sum of the tax charged in [28]
- [36] Capital goods [36]Sum of the tax charged in [30]
- [37] Services and overheads 18% [37]Sum of the tax charged in [31]
- [37a] Services and overheads 7% [37a]Sum of the tax charged in [31a]
- [37b] Services and overheads 12% [37b]Sum of the tax charged in [31b]
- [38] Services and overheads 5% [38]Sum of the tax charged in [32]
- [39] Total input tax (34 + 35 + 36 + 37 + 37a + 37b + 38) [39]Total of [34] + [35] + [36] + [37] + [37a] + [37b] + [38]
- [33] Domestic purchases and imports value [33]Sum of the net amounts in [31] + [31b] + [31a] + [32] + [27] + [28] + [29] + [30]
Source
These codes are a starting point: the rates are right, but the box references come from secondary sources (CFR-generated specimen VAT Return 2024 (Article 10), via https://maintax.org/wp-content/uploads/2023/09/SPECIMEN-VAT-Return-2024.pdf). Check them against your VAT return before you file, and edit them in Settings, VAT rates.
Frequently asked questions
What is the VAT rate in Malta?
The standard rate is 18%. Other rates in use: 12%, 7% and 5%. Zero-rated, exempt and reverse-charge transactions use their own 0% codes.
Which VAT codes does Nefin set up for a company in Malta?
8 sales codes and 14 purchase codes, each named after the VAT return box it fills, for example 18 (Taxable goods/services 18% (Box 18 / 23), 18%), 18b (Taxable services 12% (Box 18b / 23b), 12%) and 18a (Taxable services 7% (Box 18a / 23a), 7%).
How often is the VAT return filed?
Nefin defaults to quarterly filing, the usual period for a small or medium registered business in Malta. Your tax authority may assign you a different one.
Are these Malta VAT codes official?
They are a starting point. The rates are current, but the box references could not be checked against the authority's own form, so check them against your VAT return before you file.
Does Nefin produce the Malta VAT books?
Yes. The VAT Return - sales lists every invoice and the VAT Return - purchases every bill, one row per document with a column for each return box, plus the totals the return asks for.