VAT on books
VAT on books in Malta
Malta is one of the few EU countries whose VAT law names audiobooks outright. Printed books, ebooks and audiobooks, on a CD or downloaded, all pay 5%. Digital editions joined print on 1 January 2019. The standard rate is 18%.
General guidance, checked against official sources. It is not tax advice. Rates and rules change, and your own situation matters. Check with Malta Tax and Customs Administration (MTCA) or an accountant before you decide.
Checked by Dario Griffo, founder of Lanternbee, on .
The rates
| What you sell | Rate | Type | Source |
|---|---|---|---|
| Printed books | 5% | Reduced rate | VAT Act, Cap. 406, Eighth Schedule, item 5 |
| EbooksSince 1 January 2019. | 5% | Reduced rate | L.N. 434 of 2018 |
| AudiobooksOn CD, DVD, SD card or USB, or supplied electronically. | 5% | Reduced rate | VAT Act, Cap. 406, Eighth Schedule, item 5 |
| Most other goods and services | 18% | Standard rate | VAT Act, Cap. 406, article 19 |
What to know about Malta
- Legal Notice 434 of 2018 extended the 5% rate to audiobooks and books supplied electronically, in force from 1 January 2019. L.N. 434 of 2018
- The Maltese law says audio books by name, both on physical media and supplied electronically. That makes Malta one of the clearest countries for audiobook sellers. VAT Act, Cap. 406
- Publications that are wholly or mainly advertising, video or music do not get 5%. VAT Act, Cap. 406
Selling to readers in Malta: examples
You are the seller. Your own Stripe account takes the payment, and Stripe Tax adds the rate for Malta at checkout once you add your registration in Stripe. These examples use prices before tax.
- An ebook priced at €10.00 costs a reader in Malta €10.50. €0.50 of that is the 5% VAT on ebooks in Malta, which you pay over.
- A paperback priced at €20.00 and posted to Malta from another EU country takes the 5% rate for printed books in Malta once your sales to other EU countries pass €10,000 a year: €1.00 of VAT.
- If you live in Malta yourself, sales to readers in Malta always take the rates above, and they go on your usual VAT return in Malta, not the One-Stop Shop.
How EU VAT works for authors: the reader’s country, the €10,000 threshold and the One-Stop Shop, in one guide.
Questions authors ask about Malta
What VAT do Maltese readers pay on ebooks?
5%, the same as printed books, since 1 January 2019.
Are audiobooks at 5% in Malta?
Yes. Malta's VAT Act names audio books at 5%, on physical media or supplied electronically.
Does Malta have other reduced rates?
Yes, Malta also has a 7% rate, used for things like accommodation. Books are in the 5% band.