Malta compliance calendar

17 recurring Value Added Tax (VAT) obligations — returns, payments and listings — each with its due rule and official source, plus the dates new Malta rules take effect.

Malta Tax and Customs Administration (MTCA) Legislation Malta

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Return filing Payment Report / listing Law change takes effect

Dates already include the weekend and public-holiday shift where Malta applies one — 6 of 17 obligations here do. The rest stand as computed, and each obligation's notes say which applies to it and why. Confirm against the linked official source before relying on a date.

Recurring obligations, with sources

Each deadline cites the official text that states it and the date we last verified it.

VAT return (article 10) — quarterly

Value Added Tax (VAT) · Quarterly · return filing

15th of the 2nd month after the quarter ends Verified 2026-10-08
Who files
Businesses registered under article 10 of the VAT Act — the standard registration, which carries the right to deduct input VAT — on the default three-month tax period
Notes
Most VAT-registered businesses in Malta file every three months, by the 15th of the second month after the quarter ends, and pay any VAT due by the same day. The third quarter of 2026 is due Monday 16 November because the 15th is a Sunday; the second quarter of 2028 is due Wednesday 16 August because the 15th is a public holiday. Your quarters are the ones shown on your VAT registration certificate, which need not be calendar quarters — the due date is always the 15th of the second month after your quarter ends. Filing the return online within seven days of the deadline (MTCA quotes the 22nd) avoids the late-filing penalty; to avoid interest as well, the VAT must be paid with that online return within the same seven days.
Source
Value Added Tax Act (Cap. 406), consolidated to Act III of 2026 — article 27(1); payment article 21(1); shift article 73(5) Legislation Malta
See the source text
“by not later than the fifteenth day of the second month following the month during which that tax period ends.”
Screenshot of Legislation Malta showing the VAT return (article 10) — quarterly deadline Open full size Captured from Legislation Malta on 2026-10-08

VAT return (article 10) — monthly

Value Added Tax (VAT) · Monthly · return filing

15th of the 2nd month after the month ends Verified 2026-10-08
Who files
Article 10 registrants granted monthly tax periods on application (typically repayment traders whose input VAT regularly exceeds output VAT) or assigned them by the Commissioner
Notes
Monthly periods are mainly for businesses that are usually owed a VAT refund, such as exporters, and are granted on application, though the Commissioner can also impose them; MTCA's July 2026 guideline expects input VAT to have exceeded output VAT by more than EUR 50,000 over the previous four periods, with at least 90% of supplies exempt with credit or made outside Malta. The return is still due on the 15th of the second month after the period — so the June return, like the quarterly one, is due after the 15 August public holiday.
Source
Value Added Tax (Tax Period) Regulations (S.L. 406.02) — regulation 4; Value Added Tax Act (Cap. 406) article 27(1) Legislation Malta
See the source text
“that the tax period of the applicant as from such date as may be specified in the said notice, be a period of one month.”
Screenshot of Legislation Malta showing the VAT return (article 10) — monthly deadline Open full size Captured from Legislation Malta on 2026-10-08

VAT return (article 10) — 12-month tax period

Value Added Tax (VAT) · Annually · return filing

15th February each year Verified 2026-10-08
Who files
Article 10 registrants whose turnover does not exceed the EUR 35,000 domestic threshold, who are assigned a twelve-month tax period unless the Commissioner decides otherwise
Notes
Small businesses registered with full VAT rights but with turnover of EUR 35,000 or less usually file one return a year. It is due by the 15th of the second month after the twelve-month period ends — 15 February when the period is the calendar year, which is what is shown here. The Commissioner can start a twelve-month period on the first of any month, so check the period on your registration certificate.
Source
Value Added Tax (Tax Period) Regulations (S.L. 406.02) — regulation 3; Value Added Tax Act (Cap. 406) article 27(1) Legislation Malta
See the source text
“be assigned a twelve (12) month tax period”
Screenshot of Legislation Malta showing the VAT return (article 10) — 12-month tax period deadline Open full size Captured from Legislation Malta on 2026-10-08

Annual declaration (article 11 small enterprise)

Value Added Tax (VAT) · Annually · return filing

15th February each year Verified 2026-10-08
Who files
Small enterprises registered under article 11 — exempt from charging VAT, with annual turnover of EUR 35,000 or less, and no right to deduct input VAT
Notes
Exempt small businesses file a simplified declaration once a year, covering the calendar year, by 15 February of the following year. The 15 March date still quoted by some advisers belongs to rules repealed at the start of 2025. Filing the declaration online within seven days of the deadline avoids the late-filing penalty. A business that passes EUR 35,000 loses the exemption and must apply to switch registration within 15 days.
Source
Value Added Tax Act (Cap. 406), consolidated to Act III of 2026 — Sixth Schedule, Part One, item 5(3) and (5) Legislation Malta
See the source text
“shall be so furnished by not later than the fifteenth (15th) day of the second (2) month following the month during which such period ends.”
Screenshot of Legislation Malta showing the Annual declaration (article 11 small enterprise) deadline Open full size Captured from Legislation Malta on 2026-10-08

Quarterly report — EU cross-border SME scheme (article 11A)

Value Added Tax (VAT) — EU SME scheme · Quarterly · report / listing

last day of the month after the quarter ends Verified 2026-10-08
Who files
Malta-established small enterprises using the VAT exemption in other EU member states under article 11A (EU-wide turnover up to EUR 100,000)
Notes
Small businesses using the EU-wide exemption report their turnover in Malta and in each other member state every quarter, by the last day of the following month: 30 April, 31 July, 31 October and 31 January. Passing the EUR 100,000 EU-wide limit must be reported to MTCA within 15 working days.
Source
Value Added Tax Act (Cap. 406), consolidated to Act III of 2026 — Sixth Schedule, Part Two, item 4(3) and (6) Legislation Malta
See the source text
“by not later than the last day of the month following the end of the respective calendar quarter”
Screenshot of Legislation Malta showing the Quarterly report — EU cross-border SME scheme (article 11A) deadline Open full size Captured from Legislation Malta on 2026-10-08

Notice of payment (article 12) — intra-EU acquisitions and reverse-charge purchases

Value Added Tax (VAT) · Monthly · payment

15th of the month after the month ends Verified 2026-10-08
Who files
Persons registered only under article 12 — exempt businesses and non-taxable legal persons that make intra-EU acquisitions above EUR 10,000 or buy services from abroad — for months in which VAT became chargeable
Notes
Businesses registered only for intra-EU acquisitions do not file periodic returns. Instead they pay the VAT on goods bought from other EU countries by the 15th of the month after it becomes chargeable, with a notice of payment, only for months in which they bought something. VAT they owe on services bought from abroad has a month longer: the 15th of the second month after the invoice date or the month of receipt, whichever is earlier.
Source
Value Added Tax Act (Cap. 406), consolidated to Act III of 2026 — article 21(2) and (3) Legislation Malta
See the source text
“shall pay that tax to the Commissioner by not later than the fifteenth day of the month following that during which it becomes chargeable.”
Screenshot of Legislation Malta showing the Notice of payment (article 12) — intra-EU acquisitions and reverse-charge purchases deadline Open full size Captured from Legislation Malta on 2026-10-08

Recapitulative statement — monthly

Value Added Tax (VAT) · Monthly · report / listing

15th of the month after the month ends Verified 2026-10-08
Who files
Article 10 registrants supplying goods to VAT-registered customers in other EU member states (including triangular and call-off-stock movements) or B2B services taxed in the customer's member state
Notes
Malta's EU sales listing is filed online by the 15th of the month after each calendar month in which you made cross-border supplies — a month earlier than the VAT return for the same period. The regulations that set this date do not extend it for weekends or holidays, so it is shown unmoved. The seven-day online-filing concession that applies to the VAT return does not extend to this statement.
Source
Value Added Tax (Recapitulative Statement of Intra-Community Transactions) Regulations (S.L. 406.14) — regulation 3(1) Legislation Malta
See the source text
“by not later than the fifteenth day of the month following the relative calendar month.”
Screenshot of Legislation Malta showing the Recapitulative statement — monthly deadline Open full size Captured from Legislation Malta on 2026-10-08

Recapitulative statement — quarterly

Value Added Tax (VAT) · Quarterly · report / listing

15th of the month after the quarter ends Verified 2026-10-08
Who files
Article 10 registrants whose intra-EU supplies of goods do not exceed EUR 50,000 in the quarter or in any of the previous four quarters, and those supplying only cross-border B2B services
Notes
Businesses with EU goods supplies of EUR 50,000 a quarter or less, and those supplying only services, may file the listing quarterly, by the 15th of the month after the quarter. Once goods supplies pass EUR 50,000, monthly statements are required for the month the limit is exceeded and for any earlier months of that quarter.
Source
Value Added Tax (Recapitulative Statement of Intra-Community Transactions) Regulations (S.L. 406.14) — regulation 3(2) and (3) Legislation Malta
See the source text
“taxable persons may submit a recapitulative statement for each calendar quarter by not later than the fifteenth day of the month following the end of the quarter”
Screenshot of Legislation Malta showing the Recapitulative statement — quarterly deadline Open full size Captured from Legislation Malta on 2026-10-08

CESOP payment data report (payment service providers)

Value Added Tax (VAT) — payment data · Quarterly · report / listing

28th of the month after the quarter ends Verified 2026-10-08
Who files
Payment service providers registered with MTCA under the CESOP regulations — those for which Malta is the home or host member state and which exceed the cross-border payment threshold (more than 25 payments to the same payee in a quarter)
Notes
Banks, e-money and payment institutions report cross-border payment data each quarter by the 28th of the following month — not the end of the month. A registered provider with nothing to report for a quarter must still notify MTCA that it has no information to report. The regulations do not extend the 28th for weekends or holidays.
Source
Value Added Tax (Reporting Obligations for Payment Service Providers) Regulations (S.L. 406.22) — regulation 7(3) Legislation Malta
See the source text
“shall be submitted by no later than the 28th day of the month following the calendar quarter to which the information relates.”
Screenshot of Legislation Malta showing the CESOP payment data report (payment service providers) deadline Open full size Captured from Legislation Malta on 2026-10-08

One Stop Shop (OSS) return — Union and non-Union schemes

Value Added Tax (VAT) — OSS · Quarterly · return filing

last day of the month after the quarter ends Verified 2026-10-08
Who files
Businesses using Malta as their member state of identification for the Union OSS (intra-EU distance sales of goods and B2C services) or the non-Union OSS (B2C services by non-EU businesses)
Notes
OSS returns are quarterly, nil returns included, and due by the last day of the month after the quarter, with the VAT paid by the same day. Unlike domestic VAT deadlines, they do not move off a weekend: the third quarter of 2026 is due on Saturday 31 October itself.
Source
Value Added Tax Act (Cap. 406), consolidated to Act III of 2026 — Fourteenth Schedule, Part Seven Legislation Malta
See the source text
“whether or not supplies of goods and services covered by this special scheme have been carried out. The VAT return shall be submitted by the end of the month following the end of the tax period covered by the return.”
Screenshot of Legislation Malta showing the One Stop Shop (OSS) return — Union and non-Union schemes deadline Open full size Captured from Legislation Malta on 2026-10-08

Import One Stop Shop (IOSS) return

Value Added Tax (VAT) — IOSS · Monthly · return filing

last day of the month after the month ends Verified 2026-10-08
Who files
Businesses or intermediaries using Malta as their member state of identification for the Import OSS (B2C distance sales of imported goods in consignments up to EUR 150)
Notes
IOSS returns are monthly, nil returns included, due by the last day of the following month with payment, and are not extended for weekends or public holidays.
Source
Value Added Tax Act (Cap. 406), consolidated to Act III of 2026 — Fourteenth Schedule, Part Seven, Section 4 Legislation Malta
See the source text
“whether or not distance sales of goods imported from third territories or third countries have been carried out. The VAT return shall be submitted by the end of the month following the end of the tax period covered by the return.”
Screenshot of Legislation Malta showing the Import One Stop Shop (IOSS) return deadline Open full size Captured from Legislation Malta on 2026-10-08

VAT registration (article 10)

Value Added Tax (VAT) · One-off · registration

within 30 days of the first supply for consideration in Malta, other than an exempt supply without credit Verified 2026-10-08
Who files
Anyone making taxable supplies in Malta for consideration — there is no registration threshold — and non-established businesses liable for Maltese VAT on their supplies
Notes
Malta has no turnover threshold for standard VAT registration: apply within 30 days of your first taxable supply. Small businesses under EUR 35,000 can instead register under article 11 and be exempt. A non-established business has the same 30 days, but need not register if it notifies, within 10 days of the supply, that it is accounting for the VAT through OSS or IOSS. If MTCA serves a notice requiring you to register, you have 30 days from the notice.
Source
Value Added Tax Act (Cap. 406), consolidated to Act III of 2026 — article 10(1) and (4) Legislation Malta
See the source text
“apply to be registered under this article by not later than thirty days from the date on which he makes a supply for consideration in Malta other than an exempt without credit supply.”
Screenshot of Legislation Malta showing the VAT registration (article 10) deadline Open full size Captured from Legislation Malta on 2026-10-08

VAT registration (article 12) — intra-EU acquisitions and services from abroad

Value Added Tax (VAT) · One-off · registration

no later than the day of the acquisition that takes intra-EU acquisitions over EUR 10,000, or the date a reverse-charged service is received Verified 2026-10-08
Who files
Exempt businesses and non-taxable legal persons whose intra-EU acquisitions exceed EUR 10,000 a year, and taxable persons not registered under article 10 that receive services on which they must account for the VAT or supply B2B services in other member states
Notes
Article 12 registration has no grace period: apply by the date of the acquisition that takes you over EUR 10,000, or by the date you receive a service on which you must account for the VAT yourself.
Source
Value Added Tax Act (Cap. 406), consolidated to Act III of 2026 — article 12(1) and (3) Legislation Malta
See the source text
“apply to be registered under this article, unless he is already so registered, by not later than the date of that acquisition.”
Screenshot of Legislation Malta showing the VAT registration (article 12) — intra-EU acquisitions and services from abroad deadline Open full size Captured from Legislation Malta on 2026-10-08

EU SME scheme — notice of exceeding the EUR 100,000 Union threshold

Value Added Tax (VAT) — EU SME scheme · One-off · registration

within 15 business days of EU-wide turnover exceeding EUR 100,000 Verified 2026-10-08
Who files
Malta-established small enterprises in the EU cross-border SME scheme whose EU-wide turnover passes EUR 100,000
Notes
A business that passes EUR 100,000 of EU-wide turnover leaves the cross-border exemption and must tell MTCA within 15 working days.
Source
Value Added Tax Act (Cap. 406), consolidated to Act III of 2026 — Sixth Schedule, Part Two, item 4(6) proviso Legislation Malta
See the source text
“the taxable person shall inform the Commissioner within fifteen (15) working days from the date when the Union annual turnover threshold is exceeded.”
Screenshot of Legislation Malta showing the EU SME scheme — notice of exceeding the EUR 100,000 Union threshold deadline Open full size Captured from Legislation Malta on 2026-10-08

Notification of changes, cessation or transfer of business

Value Added Tax (VAT) · One-off · registration

within 15 days of a change in registered particulars, cessation of activity or transfer of the business Verified 2026-10-08
Who files
Every VAT-registered person
Notes
Tell MTCA online within 15 days of a change to your registered details, of ceasing activity, or of transferring the business.
Source
Value Added Tax Act (Cap. 406), consolidated to Act III of 2026 — article 13(9) Legislation Malta
See the source text
“within fifteen (15) days from the occurrence of any of the following events, inform the Commissioner of such event electronically”
Captured from Legislation Malta on 2026-10-08

Cancellation of VAT registration

Value Added Tax (VAT) · One-off · registration

within 15 days of ceasing to be required or entitled to be registered Verified 2026-10-08
Who files
Article 10 registrants no longer required or entitled to be registered; article 11 registrants that cease activity or no longer qualify as small enterprises
Notes
Apply to cancel within 15 days of ceasing to be required or entitled to be registered. An exempt small business has the same 15 days after it stops trading, or after its turnover passes EUR 35,000 — at which point it must move to standard registration.
Source
Value Added Tax Act (Cap. 406), consolidated to Act III of 2026 — articles 10(10) and 11(5) Legislation Malta
See the source text
“shall within fifteen (15) days from the occurrence of this event apply with the Commissioner to cancel his registration under this article.”
Screenshot of Legislation Malta showing the Cancellation of VAT registration deadline Open full size Captured from Legislation Malta on 2026-10-08

Final VAT return after cancellation

Value Added Tax (VAT) · One-off · return filing

within 30 days of service of the notice cancelling the registration Verified 2026-10-08
Who files
Article 10 registrants whose registration has been cancelled
Notes
Once MTCA cancels your registration, the return for your last tax period is due within 30 days of the cancellation notice, or within any longer period the notice allows.
Source
Value Added Tax Act (Cap. 406), consolidated to Act III of 2026 — article 27(2) Legislation Malta
See the source text
“within thirty (30) days from the date on which he is served with a notice referred to in article 13(5) or within such longer period as may be specified in the said notice”
Screenshot of Legislation Malta showing the Final VAT return after cancellation deadline Open full size Captured from Legislation Malta on 2026-10-08

Malta's VAT calendar runs on the 15th: returns are due by the 15th of the second month after the tax period ends, with the VAT paid by the same day, and the EU sales listing is due by the 15th of the following month. A return, declaration or payment deadline set by the VAT Act that lands on a weekend or one of Malta's fourteen public holidays moves to the next weekday — which means the June-period return is never due on 15 August, the Feast of the Assumption. The EU sales listing, set by regulations rather than the Act, is shown on its unmoved date. MTCA tells businesses to file and pay online by the 22nd; that is a seven-day concession on penalties and interest for electronic filers, not a later legal deadline. OSS and IOSS returns follow the EU end-of-month timetable and do not move. Excise warehouse-keepers and accommodation providers paying the eco-contribution have their own cadences, not yet shown here.

“such date shall be deemed to fall on the first working day, other than a Saturday, following the said Saturday, Sunday, national day or public holiday.”
Screenshot of the official source stating the rule that governs Malta's deadlines
Value Added Tax Act (Cap. 406), consolidated to Act III of 2026 — article 73(5) — Legislation Malta, captured 2026-10-08

What this calendar does not list

  • Not applicable E-invoicing / e-reporting cycle — Malta has no e-invoicing or real-time reporting mandate. MTCA's E-invoicing and DRR page (checked 2026-10-08) describes both as under study for alignment with the EU's VAT in the Digital Age directive; no instrument fixes a submission cadence, B2G e-invoicing is receive-only, and fiscal cash registers transmit nothing to MTCA.
  • Not yet covered Periodic return — Not yet modelled: the eco-contribution on accommodation and producers (Eco-Contribution Act, Cap. 473), which is quarterly in arrears but has no legislated due day, and whose returns move to an MTA platform from the third quarter of 2026; and excise duty under Cap. 382, whose cadences are per product and for authorised warehouse-keepers (e.g. e-cigarettes by the 15th of the following month, petroleum five days after the last Sunday of the month).

New Malta rules taking effect

Confirmed changes from the weekly scan — each links to its full record with the official source.

About this calendar

Which Malta tax deadlines does this calendar cover?

17 recurring indirect-tax obligations — Value Added Tax (VAT) returns, payments and related filings — each with the due-date rule, who must file, and the official source that states the deadline. Direct-tax, payroll and company-registry deadlines are out of scope.

How current are these due dates?

Every obligation carries the date it was last verified against its official source (newest: 2026-10-08). Law-change dates come from the weekly Last Week in Taxes scan and link to their full change records.

Do the dates account for weekends and public holidays?

No — the calendar shows the statutory due date. Where the authority shifts deadlines falling on non-working days, the obligation notes say so. Confirm against the linked official source before relying on a date.

Related: Global compliance calendar · Malta tax changes · Last Week in Taxes

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