The recent budget of Malta for the year 2015 has cut down the value added tax (VAT) registration threshold from EUR 14,000 to nil. The value added tax (VAT) registration threshold is the amount above which an entrepreneur has to register with the VAT authorities for and then charge and collect value added tax (VAT). It is based on any taxable turnover supplies of goods or services subject to VAT. The value added tax (VAT) Directive of European Union sets a target threshold around EUR 5,000 per year, even if countries for example the UK have derogation like the UK threshold is currently £81,000 per year.
«
Tax rate down in Malta’s 2015 Budget
World Tax Brief : November 2014
»
Related Posts

Malta issues guidance on VAT exemption for small enterprises
Malta’s Commissioner for Tax and Customs published new guidelines on the VAT exemption for small enterprises on 7 April 2025, , following amendments introduced by Act XXXVIII of 2025. The guidelines clarify the application of the exemption
Read More
Malta extends deadlines for electronic filing of corporate tax returns in 2025
Malta's Commissioner for Revenue has revealed the extended deadlines for submitting corporate income tax returns electronically in 2025. This announcement was made by the Government of Malta on 25 March 2025. The Commissioner for Tax and
Read More
Malta issues updated guidelines for mutual agreement procedure
Malta's Commissioner for Revenue has issued the updated guidelines on Mutual Agreement Procedure (MAP) Guidelines on 11 March 2025. These guidelines explain how the MAP functions, allowing Malta’s Competent Authority to collaborate with
Read More
Malta: Government extends property tax incentives for 2025
The Maltese government has extended key property tax incentives until 31 December 2025, supporting homebuyers, family businesses, and urban conservation efforts. First-time buyers will continue to benefit from duty exemptions, while second-time
Read More
Romania, Malta ratify protocol to tax treaty
Romania’s President Klaus Iohannis has signed into law the ratification of the pending protocol to the 1995 Romania-Malta income tax treaty on 9 January 2024. This follows after the protocol was approved by Romania's Chamber of Deputies on 18
Read More
Romania: Senate approves amending protocol to tax treaty with Malta
The Romanian Senate has approved Draft Law No. L611/2024, ratifying the amending protocol to the 1995 Malta-Romania Income Tax Treaty on 16 December 2024. The protocol has been submitted to the President for approval and promulgation. The
Read More