Vat And E-commerce In MaltaVAT was introduced for the first time in Malta in 1995. Since then this turnover tax has gone through different phases. However with Malta’s accession to the European Union (EU) on May 1, 2004, VAT policy has finally been harmonized with the EU’s 6th Council Directive and has become one of the major revenue earners for the government. The most active e-commerce sector in Malta has been betting and gaming; there are said to be a total of twenty betting and gaming e-commerce operations on the island. The Malta Communications Authority (MCA) administers Malta's Electronic Commerce Act which came into force in mid-2002.
The following questions have been addressed in this article:What are VAT obligations on the part of traders in Malta?
What is the maximum limit of sale to a person not registered for VAT in Malta?
To what does the reverse-charge procedure apply?
What are the advantages of doing an e-commerce venture in Malta?
How much net VAT revenue was collected by Malta’s government from 2001 to 2005?