Company in Malta

Malta is an EU Member State with
an Exceptionally Advantageous Tax Regime

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Malta company formation package: 99 EURO – arrangement of Malta company formation and bank account (via officially licensed local member / partner firms) including VAT and Tax registration. "FBS KOTSOMITIS", operating since 1998, is a well-known and established international professional services network with officially licensed and regulated local member / partner firms. Contact us to start process by sending an email to enquiries@fbsmalta.com, by using our contact form or by calling on +356 2338 1500.

Non-Recoverable VAT

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Contact our firm’s partners for a free quotation or free and non-committal professional advice. Next steps:
1. Contact our partners by email
2. Contact us via our online information request form

Malta Non-Recoverable VAT

Item 3 of the Tenth Schedule of the VAT Act enlists taxable services which are not treated as input tax for the purposes of VAT, which include the following:

  • Tobacco or tobacco products, unless purchased for resale;
  • Alcoholic beverages, unless purchased for resale;
  • Works of art and antiques, i.e. paintings, drawings and pastels executed by hand, other than hand-painted or hand-decorated manufactured articles; original engravings, prints and lithographs; original sculptures and statuary, in any material; antiques of an age exceeding one hundred years; collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological and ethnographic interest, unless purchased for resale;
  • Motor vehicles, vessels or aircraft, excluding vessels and aircraft acquired for the purpose of being provided under a charter or hire agreement, unless purchased for resale or unless acquired and used for the purpose of the carriage of goods or passengers for a consideration;
  • Goods and services for the purpose of repairing, maintaining and keeping motor vehicles, vessels or aircraft and fuel used therein;
  • Car leasing by a lessee, including VAT incurred on fuel;
  • The supply of any goods and services used in the provision of receptions, entertainment or hospitality except where that supply is made in the normal course of an economic activity;
  • The supply of goods and services used in the provision by a person to his employees of transport or entertainment, except where the transport is provided on vehicles with a seating capacity of not less than seven.

For bespoke VAT and Non-Recoverable VAT advices, please click here to contact our tax advisors or send us an email on enquiries@fbsmalta.com

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