Selling to EU customers from Malta triggers different VAT rules depending on whether the buyer is a business or a consumer. B2B supplies to VAT-registered EU businesses are zero-rated with mandatory reverse charge notation; B2C digital services and goods fall under the One Stop Shop (OSS) or IOSS scheme, which consolidates EU VAT reporting into a single CfR return.
B2C sales to EU customers in multiple member states require VAT registration or OSS reporting in each country — a compliance burden that is frequently overlooked.
OSS-integrated reporting that consolidates EU B2C VAT obligations into a single CfR OSS return, avoiding multi-country registration.
Reverse charge invoices for B2B EU customers lack the mandatory notation, causing customers to reclaim incorrectly.
Automatic reverse charge notation and zero-rate applied to B2B EU invoices based on the validated EU VAT number.
The One Stop Shop (OSS) allows Malta-based businesses to report and pay VAT on B2C supplies to EU customers via a single CfR return, avoiding the need to register for VAT in each destination member state.
OSS reporting and automatic reverse charge logic.
