Based outside of Malta: €0, you’re liable as soon as you sell to customers in Malta. Based in Malta: Sales exceeding €20,000 a year.
Yes. You owe tax for the sale of cloud software subscriptions to customers in Malta.
Yes. You owe tax for the sale of software downloads to customers in Malta.
Yes. You owe tax for the sale of eBooks to customers in Malta.
Yes. You owe tax for the sale of digital downloads to customers in Malta.