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Malta Tax Information

18% VAT

VAT is 18% standard, 7% for accommodation/restaurants, 5% for essentials. Source: Maltese Tax and Customs Department.

Freelancer Services to Invoice

  • Hourly consulting
  • Project-based work
  • Retainer agreements
  • Milestone billing
  • Rush/priority fees

Invoice Requirements in Malta

VAT registration number
Business address
Client details
Invoice number
VAT breakdown
Total in EUR

Payment Terms

Net 14 or Net 30 is standard. Consider 25-50% deposits for larger projects.

Cash14 days30 daysDue date

Payment Methods in Malta

Bank TransferCredit CardPayPalCash

Freelancer Invoice Tips

  • Always use a unique invoice number
  • Clearly state payment terms upfront
  • Include detailed breakdown of work
  • Add late payment fees
  • Keep copies for tax purposes

Frequently Asked Questions

What tax rate applies to freelancer invoices in Malta?

Malta has 18% VAT. VAT is 18% standard, 7% for accommodation/restaurants, 5% for essentials. Source: Maltese Tax and Customs Department.

What payment methods are common for freelancers in Malta?

Common payment methods in Malta include: Bank Transfer, Credit Card, PayPal, Cash. Net 14 or Net 30 is standard. Consider 25-50% deposits for larger projects.

What should freelancer invoices include in Malta?

Your invoice should include: VAT registration number, Business address, Client details, Invoice number. For freelancer services specifically, also include: Hourly consulting, Project-based work, Retainer agreements.

How do I invoice for hourly freelance work?

List each task with hours worked and hourly rate. Include dates and detailed descriptions.

Should I charge a deposit as a freelancer?

Yes, especially for larger projects. A 25-50% deposit protects you from non-payment.

What VAT rates apply in Malta?

Malta has 18% standard VAT, 7% for accommodation and restaurant services, 5% for electricity and medical equipment. Zero-rated exports.