Malta

VAT in Malta – Part 3: Intra-Community Supplies & Exports

11 October 2023

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In VAT we often confuse the term Export with the term Intra-Community supply. Is there a difference? Can you explain?

So in a situation where a Malta business sells goods to an Italian business, vat registered in italy but the goods remain in a warehouse in Malta, would the fact that both supplier and customer are registered in two different Member States have the necessary criteria for the supply to qualify as an Intra-Community Supply?

Is an export taxed? What about an Intra-Community supply?

Where do exports and Intra-Community supplies take place for VAT purposes?

You mention distance sales as being an Intra-Community Supply. Is this also taxed in the country where the transport begins?

So, if it is taxed in the country where the transport ends, the supplier needs to charge VAT at the rate of the Member State where the transport ends. Does this mean that the supplier needs to be registered for VAT in the country where the transport ends?

Where are exports and Intra-Community supplies reported in the VAT return?

Source: Zampa Debattista

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