How to import Italian wine into Malta

A practical overview for HoReCa operators and retailers in Malta who want to buy Italian wine wholesale within the EU.

This guide is general information, not legal advice. Always confirm current requirements with the Maltese authorities and your own advisor.

Intra-EU supply, not an import

Because both Italy and Malta are in the EU single market, moving wine between them is an intra-community supply, not a customs import. There are no customs duties, but excise duty and VAT rules still apply.

Excise duty on wine

Wine is an excise good. Within the EU it usually moves under duty suspension using the EMCS system and an e-AD document, with excise becoming due in the country of consumption — Malta. You will generally need to be set up to receive excise goods, or work with a partner who ships duty-paid.

VAT

On a B2B intra-EU sale, the supplier typically invoices at 0% and you account for VAT in Malta under the reverse charge, provided both parties have valid VAT numbers.

Documents you will see

• Commercial invoice with both VAT numbers
• e-AD / EMCS reference for the excise movement
• Transport and pallet documentation

How Horefood helps

We handle the Italian-side paperwork and ship palletised across the EU, so you receive your Italian wine compliantly and ready to sell. Tell us your destination and volumes and we map the simplest route.

Planning a shipment to Malta? Contact our team.