TEDB Official Sourced · 2026 Reference

Malta VAT: Warehousing, Storage & Freight

Complete statutory VAT classification, cross-border B2B reverse charge conditions, and EU OSS reporting guidance for supplies in Malta.

18%
Standard Rate
Directive 2006/112/EC Art. 44 / Art. 146(1)(e)
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Statutory Classification & Directives

Under official European Commission regulations and national legislation in Malta, supplies of Warehousing, Storage & Freight are subject to the 18% standard rate.

Statutory Note: Domestic warehousing, storage, and intra-EU freight incur standard VAT in the country where services are performed or established. Cross-border freight directly linked to the export of goods outside the EU is zero-rated (exempt with credit).
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.
Malta · TEDB 2026 STATUTORY ENGINE

Malta Live Statutory VAT Verification: Warehousing, Storage & Freight

Official European Commission TEDB calculation and legal classification for Malta.

Standard rate Malta (MT) Warehousing, storage & freight
18% Standard rate
VAT Amount Calculator
€
Net Amount
€100.00
VAT (18%)
€18.00
Gross Total
€118.00
Statutory Citation: Directive 2006/112/EC Art. 44 / Art. 146(1)(e)
Domestic warehousing, storage, and intra-EU freight incur standard VAT in the country where services are performed or established. Cross-border freight directly linked to the export of goods outside the EU is zero-rated (exempt with credit).
All rates active in this country (4)
Classification Applied Categories & Conditions 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%
Source: European Commission TEDB Verify on TEDB ↗
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Frequently Asked Questions

The statutory VAT rate on Warehousing, Storage & Freight 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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Complete Malta VAT Guide

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Other Rates in Malta

Warehousing, Storage & Freight in Other EU Markets

LATESTBC’s PST Expansion Reaches Fabric and Pattern Sellers October 1 — Days … → OSS returns are filed quarterly — one return for all 27 EU states. Overseas sellers: VAT is due from your first EU sale — no threshold. IOSS covers imported goods up to €150 in value. 27 EU member states, one OSS registration.