Tax, law and invoicing in the trades — Malta
6 posts for this country. We write our own posts per country instead of translations — the source and the date it was checked sit under every one.
- Zirko Redaktion15 min read
Debt collection in Malta: interest, costs and the judicial letter
10.40 per cent for the second half of 2026 plus forty euro of costs, with no reminder required — then the judicial letter, and the step after it that most summaries leave out.
Zirko Redaktion9 min readArticle 11 VAT in Malta, or Article 10: which is cheaper
Malta's small undertaking exemption has had one threshold since January 2025, not three. Which registration is cheaper depends on who signs your quotes, not on how big you are.
Zirko Redaktion8 min readThe VAT book in Malta: fiscal receipt or tax invoice
Order a VAT book from the tax administration and collect it at MaltaPost — you cannot buy one on a Friday. A registered customer gets a tax invoice, everyone else a fiscal receipt.
Zirko Redaktion7 min readVAT number and VAT certificate in Malta: what each is for
A Maltese trade business can hold a registration number that is not a valid EU VAT identification number. On an order from Sicily that distinction costs hundreds of euro.
- Zirko Redaktion13 min read
The BCA contractor licence in Malta: three activities, two years
Since 1 January 2025 nobody in Malta may demolish, excavate or build without a licence from the Building and Construction Authority. L.N. 166 of 2023 sets the classes by headcount.
- Zirko Redaktion9 min read
Eighteen per cent, every time: VAT on building work in Malta
The Eighth Schedule to the VAT Act lists fifteen reduced-rate categories. Not one of them is construction, renovation or repair of a building. A kitchen refit carries 18 per cent.
