Non-EU Customers

If your billing address is registered outside of the EU, then your account will automatically be set as VAT exempt and you will NOT be charged any VAT.

EU Customers

If your business (billing address) is registered in one of the EU member states and you have a valid VAT number, then you can set your account as VAT Exempt by selecting the VAT Exempt checkbox on the Billing Details tab and entering your Business VAT number. According to Malta/EU law this will be classified as an intra-community supply and thus any invoices issued on your account will not be charged VAT.

If your billing address is registered in one of the EU member states but you do NOT have a valid VAT number, then according to the Malta/EU VAT law you will be charged 18% VAT on all invoices issued to your account.

Validating Your VAT Number

A valid VAT number must be in this format as defined by the country of registration.

The billing system will automatically validate your VAT number using the VIES VAT Number Validation online form. Validation will take place whenever you mark your account as VAT EXEMPT. Once verified, your invoices will be issued as exempt from VAT according to the EU VAT regulations for intra-community supplies. If for any reason your VAT number is not being validated correctly, please report this problem by contacting Revenera Support and opening a case.

Claiming Back VAT

If you have been issued an invoice which includes VAT, and your business is eligible for VAT exempt EU purchases, then you can claim back this VAT directly from the Maltese tax authorities by filling up a VAT claim form and submitting it to the Malta VAT department as instructed. For more information, see Procedure Regarding Refund Claims on the Government of Malta website.

Other information and declaration forms can be obtained from the Government of Malta website: 

https://cfr.gov.mt/en/vat/general_information/Pages/default.aspx