Malta VAT is 18 % on standard-rated supplies; reduced rates of 7 % (accommodation) and 5 % (medical devices, printed materials) apply to specific categories; exports and intra-EU B2B supplies are zero-rated. CfR periodic returns must reconcile perfectly with the fiscal receipt and e-invoicing log — any gap triggers a CfR query.
Different VAT rates (18 %, 7 %, 5 %, 0 %, exempt) are mixed across invoices and fiscal receipts, causing the CfR return to not reconcile with the transaction records.
Rate applied per line item automatically, with a clean input/output split that mirrors the CfR return structure.
Periodic input and output VAT must be collated by hand from multiple systems before each return deadline.
Automatic VAT ledger with a one-click export ready for CfR submission.
Correct rates, automatic ledger, clean CfR filing basis.
