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
How Maltese businesses access the EU single market: free movement of goods and services, VAT treatment for intra-EU supplies and cross-border invoicing.
Intra-EU VAT — OSS & Reverse Charge
VAT on cross-border EU supplies from Malta: One Stop Shop (OSS) for B2C digital services, IOSS for imported goods, and reverse charge for B2B.
Posting Workers (A1 Certificate)
Sending Maltese employees to work in other EU countries: A1 certificate, social security obligations and payroll documentation under EU Regulation 883/2004.
Import & Export
Importing and exporting goods from Malta: EU customs union procedures, zero-rated exports, EORI number and logistics documentation.
Double Taxation Treaties & Refunds
Malta's double taxation treaty network and the full imputation tax system: applying DTAs to reduce withholding tax and claiming shareholder tax refunds.
EU Fintech & iGaming Licensing
Malta's fintech and iGaming licensing framework: MGA, MFSA, EU passporting and the compliance infrastructure for licensed operators.
