{"id":71511,"date":"2017-10-16T17:15:36","date_gmt":"2017-10-16T15:15:36","guid":{"rendered":"http:\/\/tra.org\/demo\/?page_id=71511"},"modified":"2018-01-03T13:09:10","modified_gmt":"2018-01-03T12:09:10","slug":"malte","status":"publish","type":"page","link":"https:\/\/tra.org\/fr\/membres-correspondants-de-tra\/malte\/","title":{"rendered":"Malte Vat Services &#038; Information"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column][vc_single_image image=&#8221;71756&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; style=&#8221;vc_box_shadow_border&#8221;][\/vc_column][\/vc_row][vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column width=&#8221;1\/2&#8243;][vc_custom_heading text=&#8221;EMD&#8221; font_container=&#8221;tag:h2|font_size:25px|text_align:left|color:%23000000&#8243; use_theme_fonts=&#8221;yes&#8221;][vc_empty_space][vc_empty_space][\/vc_column][vc_column width=&#8221;1\/2&#8243;][vc_empty_space][vc_single_image image=&#8221;218&#8243; img_size=&#8221;full&#8221;][\/vc_column][\/vc_row][vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column][vc_empty_space][vc_column_text]EMD est une soci\u00e9t\u00e9 multi-disciplinaire bas\u00e9e \u00e0 Malte qui fournit des services en mati\u00e8re fiscale, juridique, de conseil et de droit des soci\u00e9t\u00e9s. La branche conseil de la soci\u00e9t\u00e9 offre des prestations de services administratifs et fournit des services relatifs \u00e0 la cr\u00e9ation de soci\u00e9t\u00e9, au conseil fiscal, \u00e0 la compliance ainsi qu\u2019\u00e0 la comptabilit\u00e9.<br \/>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column][vc_tta_accordion style=&#8221;outline&#8221; color=&#8221;orange&#8221; spacing=&#8221;5&#8243; gap=&#8221;5&#8243; c_icon=&#8221;chevron&#8221; active_section=&#8221;&#8221; no_fill=&#8221;true&#8221; collapsible_all=&#8221;true&#8221;][vc_tta_section title=&#8221;<b>Le Guide TVA \u00c0 Malte<\/b>&#8221; tab_id=&#8221;1507735192768-81aa2b00-347c&#8221;][vc_column_text]<\/p>\n<p><a href=\"http:\/\/tra.org\/wp-content\/uploads\/2016\/03\/Malta-UK-Guidebook.pdf\" target=\"_blank\" rel=\"noopener\">Cliquer ici pour t\u00e9l\u00e9charger le guide TVA \u00e0 Malte<\/a><\/p>\n<p>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;<b>VAT In Malta<\/b>&#8221; tab_id=&#8221;1507808638385-35f5fa4a-b34e&#8221;][vc_column_text]<\/p>\n<table>\n<tbody>\n<tr>\n<td>Name of the tax<\/td>\n<td>Value Added Tax<\/td>\n<\/tr>\n<tr>\n<td>Local name<\/td>\n<td>Taxxa fuq il-Valur Mizjud<\/td>\n<\/tr>\n<tr>\n<td>Date introduced<\/td>\n<td>1 January 1999<\/td>\n<\/tr>\n<tr>\n<td>Date of membership in EU<\/td>\n<td>1 May 2004<\/td>\n<\/tr>\n<tr>\n<td>Administered by<\/td>\n<td>Ministry of Finance (<a href=\"http:\/\/www.vat.gov.mt\/\" target=\"_blank\" rel=\"noopener\">www.vat.gov.mt<\/a>)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;<b>VAT Rates In Malta<\/b>&#8221; tab_id=&#8221;1507808671102-b77dffa0-4771&#8243;][vc_column_text]The general VAT rate in Malta is by default 18% for all goods and services falling within the scope of VAT and which do not qualify for reduced rates of 5% or 7% or are zero-rated.<\/p>\n<p>The 5% reduced rate is applied to the following:<\/p>\n<ul>\n<li>The supply of electricity;<\/li>\n<li>Confectionary and similar items (as per HS codes listed in the 8<sup>th<\/sup>\u00a0Schedule to the VAT Act);<\/li>\n<li>Medical accessories (as per HS codes listed in the 8<sup>th<\/sup>\u00a0Schedule to the VAT Act);<\/li>\n<li>Printed matter (as per HS codes listed in the 8<sup>th<\/sup>\u00a0Schedule to the VAT Act);<\/li>\n<li>Items for the exclusive use of the disabled (as per HS codes listed in the 8<sup>th<\/sup>\u00a0Schedule to the VAT Act);<\/li>\n<li>The importation of works of art, collectors\u2019 items and antiques;<\/li>\n<li>Minor repairs of bicycles, shoes, leather goods, clothing, and household linen;<\/li>\n<li>Domestic care services such as home help and care of the young, elderly, sick or disabled; and<\/li>\n<li>Admission to museums, art exhibitions, concerts and theatres.<\/li>\n<\/ul>\n<p>The 7% reduced rate is applicable on both the letting of or the provision of accommodation in premises requiring a licence as stipulated in the Malta Travel and Tourism Services Act and the provision of sporting facilities.[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;<b>VAT Number Format<\/b>&#8221; tab_id=&#8221;1507735420525-25ee2667-eed0&#8243;][vc_column_text]MT 12345678<\/p>\n<p><strong>Timing of payments or deposit<\/strong><\/p>\n<p>Payment is due to the VAT Department no later than the date on which taxpayers are required to submit their VAT return for a tax period, in an amount equal to the excess, if any, of the output VAT for that period over the allowable input VAT deductions. Any excess tax credit brought forward from a previous tax period that has not yet been refunded shall be allowed as a credit against the VAT due.<\/p>\n<p><strong>Methods of payment or deposit<\/strong><\/p>\n<p>Payments can be made either by cash, cheque or bank transfer. Payment can be made through the Department\u2019s electronic portal at:\u00a0<a href=\"http:\/\/www.vat.gov.mt\/en\/Online-Services\/Pages\/VAT-Online-Services.aspx\"><em>http:\/\/www.vat.gov.mt\/en\/Online-Services\/Pages\/VAT-Online-Services.aspx<\/em><\/a><\/p>\n<p><strong>Interest and penalties for late filing and late payment of VAT due<\/strong><\/p>\n<p><strong><u>Intrastat reporting<\/u><\/strong><\/p>\n<p>The submission of such returns helps with the maintaining of records regarding information that covers arrivals and dispatches of goods to and from Malta and the Member States of the European Union only.<\/p>\n<p>An annual supplementary information threshold for the arrivals and dispatches of goods to and from Malta and the Member States of the European Union is to be established in respect of each calendar year. Traders and enterprises whose value of annual gross merchandise arrivals and dispatches of goods to and from Malta, falls below this threshold, will be exempt from providing supplementary information about their transactions. On the other hand, traders and enterprises whose value of annual gross merchandise arrivals and dispatches of goods to and from Malta, exceeds the said established threshold, will have to provide regular information about their transactions.<\/p>\n<p>The information in respect of arrivals and dispatches must be submitted to the Supplementary Information Collection Offices at the Customs Department on the appropriate forms which can be procured either from the Department of VAT itself or from the Supplementary Information Collection Offices at Customs Department, Valletta or at Customs Section at the Malta International Airport.<\/p>\n<p>Traders using Courier service or Postal service are obliged to fill in the Supplementary Declaration within 24 hours of receipt of the goods.<\/p>\n<p>Information on merchandise arrivals and dispatches are required to be submitted either by the trader, the enterprise, or by an authorised agent acting on behalf of traders and enterprises. In the latter case, traders and enterprises are required to inform the Commissioner of VAT through\u00a0the Supplementary Information Collection Offices at the Customs Department, of their appointed authorised agent.[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;<b>VAT Refund<\/b>&#8221; tab_id=&#8221;1507735460234-528d67e6-ce00&#8243;][vc_column_text]<strong>Taxable persons not established in the EU Member State of Refund but established in another EU Member State<\/strong><\/p>\n<p>A claim for a refund under the 8<sup>th<\/sup>\u00a0Directive is made by a taxable person not established in the Member State of VAT refund but established in another Member State, through the website of the tax administration of the Member State where he is established.<\/p>\n<p>The refund application is submitted to the Member state of establishment at the latest on 30<sup>th<\/sup>September of the calendar year following the refund period. The applicant is immediately informed, by electronic means, of the date on which the application is received by the local tax authorities. The tax authorities will notify the applicant of the decision to approve or refuse the refund application within 4 months from the date of receipt.<\/p>\n<p>Approved refunds will be paid at the latest within 10 working days of the expiry of the above mentioned applicable deadline.<\/p>\n<p><strong>Taxable persons not registered in the territory of the EU Community<\/strong><\/p>\n<p>A claim for a refund under the 13<sup>th<\/sup>\u00a0Directive is made by a taxable person established outside the European Community, and not registered for VAT in Malta, on the prescribed form, which includes notes on how to complete the application,. The claim shall be submitted to the VAT department in Malta, within 6 months from the end of the calendar year in which the tax became chargeable.<\/p>\n<p>Decisions concerning applications for refund shall be given within 6 months from the date when the applications, accompanied by all the necessary documents required under these regulations for the examination of the application, are received by the Maltese tax authorities.[\/vc_column_text][\/vc_tta_section][\/vc_tta_accordion][vc_empty_space][\/vc_column][\/vc_row][vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column][vc_separator color=&#8221;#ede7e3&#8243; type=&#8221;normal&#8221; thickness=&#8221;1&#8243; up=&#8221;&#8221; down=&#8221;&#8221; el_class=&#8221;dotted&#8221;][vc_custom_heading text=&#8221;<b><br \/>\nContactez Nous pour plus d\u2019information concernant nos services TVA \u00e0 Malte:<\/b>&#8221; font_container=&#8221;tag:h3|font_size:25px|text_align:left&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_empty_space]\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f1193-o1\" lang=\"en-US\" dir=\"ltr\" data-wpcf7-id=\"1193\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/fr\/wp-json\/wp\/v2\/pages\/71511#wpcf7-f1193-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"1193\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.5\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f1193-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/><input type=\"hidden\" name=\"_wpcf7_recaptcha_response\" value=\"\" \/>\n<\/fieldset>\n<p>Vos Noms et Pr\u00e9noms*\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"your-name\" \/><\/span>\n<\/p>\n<p>Votre Email*\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span>\n<\/p>\n<p>Objet\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-subject\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"your-subject\" \/><\/span>\n<\/p>\n<p>Votre Message\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-message\"><textarea cols=\"40\" rows=\"10\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea\" aria-invalid=\"false\" name=\"your-message\"><\/textarea><\/span>\n<\/p>\n<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"Envoyer\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n[vc_separator color=&#8221;#ede7e3&#8243; type=&#8221;normal&#8221; thickness=&#8221;1&#8243; up=&#8221;&#8221; down=&#8221;&#8221; el_class=&#8221;dotted&#8221;][\/vc_column][\/vc_row][vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column][vc_custom_heading text=&#8221;<b>Besoin de services de TVA dans un autre pays? Entrez en contact avec les membres locaux de TRA!<\/b>&#8221; font_container=&#8221;tag:h2|font_size:25px|text_align:left&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_empty_space][\/vc_column][\/vc_row][vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column]<div class=\"container\"><div class=\"vc_row wpb_row vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Germany-25x25.png\" width=\"25\" height=\"25\" alt=\"Germany\" title=\"Germany\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"https:\/\/tra.org\/fr\/membres-de-tra\/allemagne-vat-services-information-vat-representation-allemagne\/\" data-cmp-ab=\"2\">Allemagne<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Austria-25x25.png\" width=\"25\" height=\"25\" alt=\"Austria\" title=\"Austria\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"color: #000000;text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/autriche\/\" data-cmp-ab=\"2\">Autriche<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Belgium-25x25.png\" width=\"25\" height=\"25\" alt=\"Belgium\" title=\"Belgium\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/belgique\/\" data-cmp-ab=\"2\">Belgique<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2024\/07\/3-25x25.jpg\" width=\"25\" height=\"25\" alt=\"3\" title=\"3\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"https:\/\/tra.org\/fr\/membres-de-tra\/bulgarie-vat-services-information-vat-representation-bulgarie\/\" data-cmp-ab=\"2\">Bulgarie<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Cyprus-25x25.png\" width=\"25\" height=\"25\" alt=\"Cyprus\" title=\"Cyprus\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"color: #000000;text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/chypre\/\" data-cmp-ab=\"2\">Chypre<\/a><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/France-25x25.png\" width=\"25\" height=\"25\" alt=\"France\" title=\"France\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"color: #000000;text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/france\/\" data-cmp-ab=\"2\">France<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Greece-25x25.png\" width=\"25\" height=\"25\" alt=\"Greece\" title=\"Greece\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/grece\/\" data-cmp-ab=\"2\">Gr\u00e8ce<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Hungary-25x25.png\" width=\"25\" height=\"25\" alt=\"Hungary\" title=\"Hungary\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/hongrie\/\" data-cmp-ab=\"2\">Hongrie<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Italy-25x25.png\" width=\"25\" height=\"25\" alt=\"Italy\" title=\"Italy\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/italie\/\" data-cmp-ab=\"2\">Italie<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Luxembourg-25x25.png\" width=\"25\" height=\"25\" alt=\"Luxembourg\" title=\"Luxembourg\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/luxembourg\/\" data-cmp-ab=\"2\">Luxembourg<\/a><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Malta-25x25.png\" width=\"25\" height=\"25\" alt=\"Malta\" title=\"Malta\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/malte\/\" data-cmp-ab=\"2\">Malte<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Netherlands-25x25.png\" width=\"25\" height=\"25\" alt=\"Netherlands\" title=\"Netherlands\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/pays-bas\/\" data-cmp-ab=\"2\">Pays Bas<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Poland-25x25.png\" width=\"25\" height=\"25\" alt=\"Poland\" title=\"Poland\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/pologne\/\" data-cmp-ab=\"2\">Pologne<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Latvia-25x25.png\" width=\"25\" height=\"25\" alt=\"Latvia\" title=\"Latvia\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"https:\/\/tra.org\/fr\/membres-de-tra\/lettonie\/\" data-cmp-ab=\"2\">Lettonie<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Czech-Republic-25x25.png\" width=\"25\" height=\"25\" alt=\"Czech-Republic\" title=\"Czech-Republic\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"https:\/\/tra.org\/fr\/membres-de-tra\/republique-tcheque-vat-services-information-vat-representation-republique-tcheque\/\" data-cmp-ab=\"2\">R\u00e9publique Tch\u00e8que<\/a><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Romania-25x25.png\" width=\"25\" height=\"25\" alt=\"Romania\" title=\"Romania\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/roumanie\/\" data-cmp-ab=\"2\">Roumanie<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Spain-25x25.png\" width=\"25\" height=\"25\" alt=\"Spain\" title=\"Spain\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/espagne\/\" data-cmp-ab=\"2\">Espagne<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Switzerland-25x25.png\" width=\"25\" height=\"25\" alt=\"Switzerland\" title=\"Switzerland\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"https:\/\/tra.org\/fr\/membres-de-tra\/suisse-vat-services-information-suisse-vat-services-information-vat-representation-suisse\/\" data-cmp-ab=\"2\">Suisse<\/a><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"container\"><div class=\"vc_row wpb_row vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"vc_empty_space\" style=\"height: 50px\"><span class=\"vc_empty_space_inner\"><\/span><\/div><section class=\"vc_cta3-container\"><div class=\"vc_general vc_do_cta3 vc_cta3 vc_cta3-style-classic vc_cta3-shape-rounded vc_cta3-align-center vc_cta3-color-classic vc_cta3-icon-size-md vc_cta3-actions-bottom\"><div class=\"vc_cta3_content-container\"><div class=\"vc_cta3-content\"><header class=\"vc_cta3-content-header\"><h2>Int\u00e9ress\u00e9 \u00e0 devenir un membre TRA?<\/h2><\/header><\/div><div class=\"vc_cta3-actions\"><div class=\"vc_btn3-container vc_btn3-center vc_do_btn\"><a class=\"vc_general vc_btn3 vc_btn3-size-lg vc_btn3-shape-rounded vc_btn3-style-outline vc_btn3-color-warning\" href=\"https:\/\/tra.org\/fr\/membres-de-tra\/nous-rejoindre\/\" title=\"Nous Rejoindre\" data-cmp-ab=\"2\">D\u00e9couvrir plus<\/a><\/div><\/div><\/div><\/div><\/section><\/div><\/div><\/div><\/div><\/div>[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column][vc_single_image image=&#8221;71756&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; style=&#8221;vc_box_shadow_border&#8221;][\/vc_column][\/vc_row][vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column width=&#8221;1\/2&#8243;][vc_custom_heading text=&#8221;EMD&#8221; font_container=&#8221;tag:h2|font_size:25px|text_align:left|color:%23000000&#8243; use_theme_fonts=&#8221;yes&#8221;][vc_empty_space][vc_empty_space][\/vc_column][vc_column width=&#8221;1\/2&#8243;][vc_empty_space][vc_single_image image=&#8221;218&#8243; img_size=&#8221;full&#8221;][\/vc_column][\/vc_row][vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column][vc_empty_space][vc_column_text]EMD est une soci\u00e9t\u00e9 multi-disciplinaire bas\u00e9e \u00e0 Malte qui fournit des services en mati\u00e8re fiscale, juridique, de conseil et de droit des soci\u00e9t\u00e9s. La branche conseil de la soci\u00e9t\u00e9 offre des prestations de services administratifs [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":75124,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-full-width.php","meta":{"_acf_changed":false,"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"ngg_post_thumbnail":0,"footnotes":""},"class_list":["post-71511","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Malte Vat Services &amp; Information - TRA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/tra.org\/fr\/membres-correspondants-de-tra\/malte\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Malte Vat Services &amp; Information - TRA\" \/>\n<meta property=\"og:description\" content=\"[vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column][vc_single_image image=&#8221;71756&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; style=&#8221;vc_box_shadow_border&#8221;][\/vc_column][\/vc_row][vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column width=&#8221;1\/2&#8243;][vc_custom_heading text=&#8221;EMD&#8221; font_container=&#8221;tag:h2|font_size:25px|text_align:left|color:%23000000&#8243; use_theme_fonts=&#8221;yes&#8221;][vc_empty_space][vc_empty_space][\/vc_column][vc_column width=&#8221;1\/2&#8243;][vc_empty_space][vc_single_image image=&#8221;218&#8243; img_size=&#8221;full&#8221;][\/vc_column][\/vc_row][vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column][vc_empty_space][vc_column_text]EMD est une soci\u00e9t\u00e9 multi-disciplinaire bas\u00e9e \u00e0 Malte qui fournit des services en mati\u00e8re fiscale, juridique, de conseil et de droit des soci\u00e9t\u00e9s. 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