Gift Voucher Template (Malta) — Voucher Rigal

Updated on 13 August 2026

As an EU member state, Malta applies the EU's voucher VAT rules directly: a single-purpose voucher, where the place of supply and the VAT due are known at issue, is taxed on each transfer including the sale of the voucher itself; a multi-purpose voucher is taxed only when it is finally redeemed. This is the same EU-wide rule the UK inherited before Brexit and has since amended in its own way — in Malta, the original EU rule applies without modification.

This template records what the voucher can be redeemed against, so the issuer's accountant can classify it correctly, and pairs that with fair, prominent expiry terms consistent with EU consumer-protection principles.

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Gift Voucher (Voucher Rigal)

Voucher number:
Issue date:
Value:
Redeemable against:

This voucher entitles the holder to goods or services to the value of from .

OptionalThis voucher has an expiry date

This voucher does not expire.

1. Issuer

Issued by:

Get the EU voucher VAT classification right

For a single-purpose voucher, VAT is due at each transfer, including the sale of the voucher. For a multi-purpose voucher, VAT is due only on final redemption. This template records the redemption scope so the classification can be made correctly, rather than guessed at.

Keep expiry terms fair

EU-derived consumer protection principles, applied in Malta through the Consumer Affairs Act, treat a term causing significant imbalance to the consumer's detriment as unfair. This template makes the expiry a clear, prominent term, or removes it entirely.

Number the voucher and identify the issuer

A voucher number lets the issuer trace a sale, mark a voucher redeemed, and void one reported lost. This template records the issuing legal entity clearly, since an unredeemed voucher is an unsecured claim against that entity if it becomes insolvent.

What each part of the voucher does

Voucher number and issue date: Traces the sale and supports the expiry calculation.
Redemption scope: What the voucher can be spent on — the fact that decides its EU VAT classification.
Expiry: A clear, prominent term, or a no-expiry option.
Issuer details: The legal entity that owes the goods.

Malta compliance checklist

EU voucher VAT rules apply directly in Malta.

Classify the voucher as single- or multi-purpose
A single-purpose voucher is taxed at each transfer including issue; a multi-purpose voucher is taxed only on redemption.
Council Directive (EU) 2016/1065 — VAT treatment of vouchers
Keep expiry terms fair and prominent
A hidden or unreasonably short expiry term risks being treated as unfair under EU-derived consumer protection principles applied through the Consumer Affairs Act.
Account for unredeemed vouchers correctly
Money received for an unredeemed voucher is deferred income until it is used or expires.

How to fill out the gift voucher

Enter issuer details. Add the legal entity issuing the voucher.
Number and date it. Add a unique number and issue date.
Record the redemption scope. State what the voucher can be spent on, to support correct VAT classification.
Set the expiry. Choose a clear, prominent period or no expiry.

Frequently asked questions

How is VAT charged on a Maltese gift voucher?

It depends whether it is a single-purpose voucher, where the place of supply and VAT rate are known at issue, or a multi-purpose voucher. VAT is due at each transfer for a single-purpose voucher, including the sale, but only on redemption for a multi-purpose one.

Do gift vouchers have to expire in Malta?

No — there is no requirement to set an expiry, and a voucher that never expires is the simplest, safest option.

Can an expiry term be challenged?

Yes — a term hidden in small print or unreasonably short for the price paid can be treated as unfair under EU-derived consumer protection principles.

What happens if the business closes?

An unredeemed voucher is an unsecured claim against the issuing business — identify the legal entity clearly on the voucher.

Can I use this for a promotional giveaway voucher?

Yes — mark it as promotional, since a voucher given away free is generally treated differently from one a customer paid for.

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Disclaimer

This template and guide are for general information only. They are not legal or tax advice, and no Maltese-qualified lawyer or accountant has reviewed or approved them.