ARTICLE · 19 MAY 2025

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Simplified VAT For Cross-Border Trade

Grant Thornton Malta

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Starting January 2025, small businesses can enjoy VAT exemptions on cross-border EU trade without multi-jurisdiction registrations. Find out how Malta's new Articles 11A and 11B could streamline your compliance...

MaltaTax

Grant Thornton Malta

Starting January 2025, small businesses can enjoy VAT exemptions on cross-border EU trade without multi-jurisdiction registrations. Find out how Malta's new Articles 11A and 11B could streamline your compliance obligations and reduce administrative burden.

Malta Introduces New VAT Measures to Support Small Businesses Engaged in Cross-Border Trade

Malta has recently announced important changes to its VAT legislation, reinforcing its commitment to aligning with European Union initiatives aimed at reducing administrative burdens for small businesses. Effective from 1 January 2025, the Maltese VAT was updated through the introduction of Articles 11A and 11B, following the provisions of EU Directive (EU) 2020/285. These legislative developments build upon the existing framework set out in Article 11 of the VAT Act, which will continue to apply to small businesses operating solely within Malta with an annual turnover not exceeding €35,000. The new Articles 11A and

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