Value Added Tax (VAT)

Article 12 VAT registration

Those who acquire intra-community goods while in Malta with a Value of more than €10,000 for the whole year should register for VAT under article 12. They are also required to pay VAT every time they acquire such intra-community goods.

If you are registered under article 11 as an exempt taxable person and you intend to make Intra-Community acquisitions and pay VAT thereon in Malta, then you need to register also under article 12 to obtain a valid identification number for this purpose and qualify for such an arrangement.

For professional assistance, please contact:

Picture of Roderick Galea

Roderick Galea

Director & Founder

Contact us to learn more

To learn more about our services, do not hesitate to get in touch. Kindly submit your information via the form and one of our expert advisors will get in touch with you within 24 hours. Alternatively, do not hesitate to give us a call on +356 2703 7012 or just send us an email on

Scroll to Top

We use cookies to improve your browsing experience. By clicking "Accept Cookies", you agree to the storing of cookies on your device to enhance site navigation, analyse site usage, and assist in our marketing efforts. Click to view our Privacy Policy