Our Services

Indirect Tax Services

We understand the challenge of processing each transaction using the right indirect tax treatment and capturing the data required by the tax authorities.

We provide a range of indirect tax services including vat compliance, vat planning and advice to identify potential problem areas to indirect tax planning.  We also advise on duty on documents and transfers issues as well as issues related to customs, excise and international trade.

Get in touch with us!


Incorrect vat treatment can result in penalties and damaged reputation. It is a challenge to retain consistently excellent standards of compliance when VAT law is constantly changing.  At ACT we help our clients meet this challenge by providing them with services such as:

(a)   Assistance with VAT registration;

(b)   Preparation and submission of VAT returns, recapitulative statements, and Intrastat forms;

(c)    Preparation and submission of other VAT forms such as refund applications;

(d)   Computations of input vat in terms of Malta’s partial attribution rules;

(e)   Advice and assistance with adjusting VAT returns;

(f)     Advice and assistance in filing objections and appeals;

(g)   Support in the course of tax audits or other investigations by tax authorities.

You may contact us by sending us an email on [email protected].


ACT is a well-known and respected boutique tax advisory firm providing high-quality tax advice to Multinational Enterprises, SMEs including family owned and other owner-manged companies, family offices, trusts, foundations, employees and high net worth individuals.  

Corporate Taxation in Malta

Maltese companies are subject to tax at the rate of 35% on their worldwide income and capital gains. Malta grants various fiscal incentives to both companies and their shareholders upon the distribution of a dividend.

Setting up a Company in Malta

Setting up a company in Malta is a relatively straight forward procedure and can be set up within 2 working days, provided we are in receipt of all the information, funds and due diligence documentation we need.

Taking up Residence in Malta

Warm climate, friendly people, excellent communication infrastructures, low criminality and many other features of the Maltese islands have made Malta an excellent destination for people to take up residence in.

Remote Gaming in Malta

Malta was the first EU Member State to specifically regulate the remote gaming industry in 2004 and has ever since established itself as one of the prime jurisdictions for remote gaming operators. The Malta Gaming Authority (“MGA”) is the regulatory of gaming in Malta.

Payment Institutions in Malta

Malta has become a destination of choice for the setting up of Payment Institutions (also referred to as Payment Services Providers or PSPs). A number of advantages have contributed to this success, e.g. fiscal incentives granted.

Electronic Money Institutions in Malta

Malta has recently seen an increase in the number of Electronic Money Institutions (EMIs) looking to set up their operations in Malta. This has been largely due to the growth in the e-commerce and the i-gaming industries.

Initial Coin Offering (ICO) Services in Malta

Malta has always been on the forefront of technology and innovation. A number of initiatives have been launched, aimed at establishing an innovative and attractive regulatory framework for entities operating in the blockchain industry.

Assistance to Family Businesses in Malta

Malta has recently introduced legislation to encourage good governance in the management of family businesses, to assist family businesses to operate in an efficient way and to assist in the transfer of business from one generation to the other.