🇲🇹 Malta Tax and Customs Administration (MTCA) & VAT Act (Cap. 406)
Malta VAT & Tax Invoice Calculator
Calculate tax-exclusive net amounts, VAT components, and gross invoice totals under Maltese VAT rates (18%, 7%, 5%, 0%) and Article 11 small business registration.
⚡ Common Invoice Presets
Invoice Parameters & Computation
EUR €
Gross Invoice Total (Tax Inclusive)
€1,180.00
VAT Amount: €180.00 (18.0% Standard Rate)
Tax Invoice Breakdown
| Net Taxable Amount (Base) | €1,000.00 |
| Maltese VAT Component | €180.00 |
| VAT Registration Regime | Article 10 Standard |
| Total Amount Payable by Customer | €1,180.00 |
Frequently Asked Questions
What are the official VAT rates in Malta? ▼
Under the Value Added Tax Act (Cap. 406), Malta applies: standard 18% on most commercial goods/services; reduced 7% on tourist hotel accommodation; reduced 5% on electricity, medical devices, books, and confectionery; and 0% on food, pharmaceuticals, and international transport.
What is the small business VAT exemption threshold under Article 11 in Malta? ▼
Small enterprises with an annual turnover not exceeding statutory thresholds (typically €35,000 for service providers and €30,000 - €35,000 for merchants) can register under Article 11 as exempt without charging VAT.
Can an Article 11 exempt business reclaim input VAT? ▼
No, businesses registered under Article 11 do not charge VAT on their sales invoices, but they are not entitled to claim a refund of input VAT incurred on business expenses.
When are VAT returns due to MTCA in Malta? ▼
Standard Article 10 registered traders must submit quarterly electronic VAT returns and settle tax due within 6 weeks following the close of each tax period.
How is VAT calculated from a gross inclusive price? ▼
To extract 18% VAT from a gross amount: Net = Gross / 1.18, and VAT = Gross - Net (or Gross x 18 / 118).