Malta VAT: rates, Article 11 and invoice wording

For every store in Malta. Each product sells at its own VAT rate on the same receipt (18%, 7%, 5%, 0% or exempt), an Article 11 or 12 business charges no VAT, and invoices print the wording the VAT Act asks for when no VAT is charged.

Steps

  1. Open Store settings, the Settings tab, Tax, numbers & sales form, and pick your VAT registration (Malta): Article 10 if you charge VAT, Article 11 if you are a small business under the threshold, Article 12 if you are registered only for EU purchases. Article 11 and 12 set your VAT rate to 0%.
  2. On each product pick its VAT %: 18% standard (restaurants, bars, most goods), 7% accommodation, 5% sweets and confectionery, medical accessories, books and printed matter, 0% food for the home and medicines, or Exempt for medical and dental care, insurance and education.
  3. Sell as usual. The till, sales and quotations work out each line at its rate; the invoice shows one VAT row per rate, plus Zero-rated and Exempt rows, and exempt lines print [E].
  4. Drinks in BCRS containers: on the product set BCRS containers (a can 1, a six-pack 6). The till adds the BCRS deposit line itself, €0.10 a container, outside the scope of VAT and printed [O]; it is not in any VAT return box. To refund returned empties, make a sales return of the deposit line.
  5. Alcohol, tobacco and e-cigarettes: on the product set Age check at the till (17+ for alcohol, 18+ for tobacco, e-cigarettes and energy drinks). The till asks the cashier to check the customer's age once per sale before adding it.

Tips

  • An invoice with no VAT to a business in another EU country with its VAT number says it is an intra-Community supply (goods) or a reverse charge (services); one to a customer outside the EU says it is an export. Save the customer's country and VAT number for this.
  • The VAT return is laid out like Malta's Article 10 return: supplies to businesses in other EU states, exports and zero-rated, exempt without credit, 18%, 7% and 5%, then intra-Community acquisitions (type the VAT you self-charge as an adjustment), imports and input tax. Its Files card downloads the EU sales list (recapitulative statement) to type on the CFR portal. Check the box numbers against the form with your accountant.
  • Ask your accountant which rate each of your products takes; StartERP follows the rate you pick.

In the app, press F1 or ? on this screen to open this guide next to your work.

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