Low value import VAT exemption to be removed on 1 July 2021

As of 1 July 2021 the VAT exemption which applies to importation of goods of low value (eur22 or less) will no longer apply. Malta VAT will be due on all goods imported from third countries.

Suppliers and electronic interfaces selling goods which are imported into Malta may use the Import One Stop Shop (IOSS) to collect, declare and pay the VAT to the tax authorities (where the value of the goods does not exceed eur150), instead of making the buyer pay the VAT at the moment the goods are imported into the EU as currently the case for products over 22 EUR.

Click here for information on the IOSS.

If the IOSS is not used by the seller for the low value goods (under eur150), VAT will be collected from the buyer on importation.

Click here for information issued by Malta Customs.

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