Malta: Recent VAT changes include implementation of EU small business scheme for cross-border supplies, exemption for certain health care products

Changes are effective from January 1, 2025

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February 14, 2025

Act No. XXXVIII/2024, which implements the EU small business value added tax (VAT) scheme for cross-border supplies effective from January 1, 2025, was published on December 17, 2024. The scheme allows small businesses with annual EU turnover under €100,000 to apply for VAT registration exemptions in Malta or other EU member states, provided they meet local turnover thresholds (€35,000 in the case of Malta).

The government on December 17, 2024, also published amendments to the VAT Act introducing new VAT exemptions (with credit) effective from January 1, 2025, for specific healthcare products—e.g., female sanitary products, medical accessories for cancer patients, devices for managing urinary incontinence, vacuum constriction devices, scalp cooling systems, absorbent incontinence care products, and supportive medical undergarments.


For more information, contact a KPMG tax professional in Malta:

Anthony Pace | anthonypace@kpmg.com.mt

Louise Grima | louisegrima@kpmg.com.mt

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