Editable Malta rental template
Malta rental invoice template
Download a reusable rent invoice/receipt template for Malta landlords, covering residential lets (VAT-exempt, 15% final withholding tax) and commercial lets to VAT-registered businesses (standard 18% VAT).
- ✓Tenant, rental period and property address fields.
- ✓Residential: VAT-exempt with 15% final withholding tax on rental income.
- ✓Available in Google Sheets, Google Docs, Excel and Word.
Prefer to fill it in online? Open the Malta rental invoice generator.
Rental invoice template
Editable Malta format
Built for Malta landlords who need a reusable rent invoice/receipt covering residential or commercial lets.
Free invoicing app
Trusted by 3,000,000+ businesses worldwide
Send invoices in seconds, track payments, and stay on top of your cash flow — all from your phone with the Invoice24 mobile app.
How to use a Malta rental invoice template
Malta treats residential and commercial lets very differently. Letting residential property is generally VAT-exempt, and gross rental income is subject to a flat 15% final withholding tax. Letting commercial property to a VAT-registered business for its economic activity is instead taxed at the standard 18% VAT, letting the landlord recover input VAT.
Fields to keep in the template
- Landlord name, address and tax number.
- Tenant name, property address and rental period.
- Rent amount and, for residential lets, a 15% final withholding tax note.
- VAT rate/amount only for taxable commercial lets to VAT-registered business tenants.
Housing Authority registration
Since 1 January 2020, private residential lease contracts for primary-residence purposes must be registered with the Housing Authority within 10 days of the lease starting — reference this in the template if the let is residential.
Registering a long private residential lease (2+ years) can reduce the effective withholding rate below 15%, and leases to the same tenant for 7+ years under a Housing Authority scheme may drop to 5%.
FAQs about the Malta rental invoice template
Do landlords charge VAT on residential rent in Malta?
No. Residential letting is generally VAT-exempt. A flat 15% final withholding tax instead applies to gross rental income.
When does 18% VAT apply to a Malta rental invoice?
When a company lets commercial property to another VAT-registered (Article 10) business for that business's economic activity, or for short commercial lets of 30 days or less.
Do I need to register the lease with the Housing Authority?
Yes, for private residential lease contracts for primary-residence purposes, within 10 days of the lease starting.
