TEDB Official Sourced · 2026 Reference
Malta VAT Rate on Digital & Offline Advertising
Complete statutory VAT classification, cross-border B2B reverse charge conditions, and EU OSS reporting guidance for supplies in Malta.
Statutory Classification & Directives
Under official European Commission regulations and national legislation in Malta, supplies of Digital & Offline Advertising are subject to the 18% standard rate.
Cross-Border B2B Supplies (Art. 196)
When selling to a VAT-registered business customer in Malta from another EU member state, the reverse-charge mechanism applies. The invoice is issued with 0% VAT, citing "Reverse charge: Art. 196 of Council Directive 2006/112/EC".
B2C Distance Sales & One Stop Shop (OSS)
Sales to private consumers in Malta require charging Malta VAT (18%) once your pan-EU cross-border sales exceed €10,000. These obligations can be consolidated into a single quarterly OSS return without local registration.
Physical Inventory & Amazon Pan-EU FBA
Holding stock within a fulfillment warehouse located in Malta creates an immediate domestic VAT registration obligation regardless of sales volume. OSS cannot be used to report domestic supplies from local inventory.
Active VAT Rates in Malta (TEDB Schedule)
Complete breakdown of all standard, reduced, super-reduced, and parking VAT rates officially published for Malta:
| Classification | Applied Conditions & Scope | Rate |
|---|---|---|
| Standard rate | General standard rate application | 18% |
| Parking rate | Certain services consisting of the care of the human body · Services consisting of the care of the human body required to be delivered by a person in the exercise of any profession regulated by the Health Care Professions Act (Cap.464), including services supplied in the course of a health studio business or similar business, but not including exempt supplies referred to in item 11 of Part Two of the Fifth Schedule. | 12% |
| Reduced rate | Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites · The reduced rate is limited to accommodation required to be licensed in virtue of the Malta Travel and Tourism Services Act (or any Act substituted therefor). | 7% |
| Reduced rate | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs · Some confectionery & similar items are taxed at the reduced rate of 5%. | 5% |
Live Compliance Engine Verification
Test calculations or verify another product category in Malta using the live statutory engine:
EU & UK Live Rates · TEDB
Live VAT Rate Finder & Classification
Authoritative rate lookup and statutory legal basis direct from the European Commission Taxes in Europe Database (TEDB).
19%
Standard rate
All rates active in this country (2)
| Classification | Applied Categories & Conditions | Rate |
|---|---|---|
| Standard rate | General standard rate application | 19% |
| Reduced rate | Provision of medical and dental care and thermal treatment · Reduced rate only on the supply of services by dental technicians in their professional capacity and the supply of dental prostheses by dentists and dental technicians. See preliminary remarks to “Reduced rates” and the “General comments” field | 7% |
Frequently Asked Questions
The statutory VAT rate on Digital & Offline Advertising in Malta is 18% (Standard), synchronized with the European Commission Directorate-General for Taxation and Customs Union (TEDB) database.
Yes. Under Council Directive 2006/112/EC Art. 196, cross-border B2B supplies of services between EU taxable persons trigger the mandatory reverse charge. The customer self-accounts for VAT in Malta, and the supplier issues a zero-rated invoice referencing Art. 196 / Art. 226(11a).
EU-established sellers can utilize the pan-EU €10,000 threshold (Council Directive 2006/112/EC Art. 59c). Once total cross-border B2C sales across all EU member states exceed €10,000 in a calendar year, destination-country VAT applies, which can be reported via the One Stop Shop (Union OSS) quarterly return.
Non-EU businesses holding stock locally (e.g. in Amazon Pan-EU FBA warehouses located in Malta) must maintain a direct domestic VAT registration. For goods imported under €150 directly to consumers, the Import One Stop Shop (IOSS) can be utilized instead.
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