SME Exemption

For guidelines on the exemption for small enterprises established in Malta for supplies made in Malta [i.e., the domestic SME scheme] please click here (new rules applicable with effect from 1 January 2025).

For explanatory notes on the principal changes to the exemption for small enterprises brought about by the amending Act and the regulations coming into effect from 1 January 2025, with particular relevance to the amendments to the existing article 11, and the introduction of the new articles 11A and 11B, please click here.

For information regarding the application of the VAT SME scheme throughout the EU click here.

For a better understanding of the functioning of the EU VAT SME scheme and legislation adopted at EU level, namely Council Directive (EU) 2020/285, click here.

For more information on the different types of registrations, together with a comparison of such registrations, please click here.