Cross-border — EU Single Market, OSS & Treaties
Malta is simultaneously a eurozone member with full EU single market access, the EU jurisdiction of choice for iGaming (MGA) and fintech (MFSA) licensing, and a hub for EU treaty-backed cross-border trade. Every outbound transaction — whether a digital service, a posted worker or an export shipment — carries specific VAT, customs, employment and treaty implications that must be handled correctly from the outset.
EU Single Market
EU single market for Maltese businesses: free movement of goods and services, place of supply, VAT numbers and invoicing across member states.
Intra-EU VAT — OSS & Reverse Charge
Intra-EU VAT from Malta: the One Stop Shop for B2C sales, IOSS for low-value imports, reverse charge on B2B services and how to document each case.
Posting Workers (A1 Certificate)
Posting workers from Malta to other EU countries: the A1 certificate under Regulation 883/2004, host-country rules, notifications and records to keep.
Import & Export
Import and export for Maltese businesses: EU customs rules, the EORI number, customs declarations, import VAT, zero-rated exports and record-keeping.
Double Taxation Treaties & Refunds
Double taxation treaties and shareholder refunds in Malta: residence certificates, treaty relief on foreign income and the evidence to keep.
EU Fintech & iGaming Licensing
Fintech and iGaming licensing in Malta: the MGA and MFSA roles, what applications examine, AML duties, DORA and the records regulators expect to see.
