Whether you’re a European or non-European company, establishing certain activities in Malta may mean you need to register for VAT. You can use a fiscal representative or tax advisor to draw up your VAT, Intrastat and ESL returns with total peace of mind in Malta.
If you deal with companies in Malta, you may be able to claim a VAT refund. maltese
Here you can find the specifics of VAT regulations in Malta, which work alongside the harmonised framework of the EU as explained in our guide to intra-Community VAT obligations.
Source Easytax