Malta as EU Market Gateway 2026: Strategic Hub for E-Commerce Expansion to 450M Consumers

The 2026 Malta-EU Gateway at a Glance

Six institutions shape every Maltese e-commerce plan. Together they form the legal, fiscal and operational backbone of the Malta gateway.

1. Malta as an EU Member — Direct Access to the Single Market

Accession in 2004 and What It Unlocked

Malta joined the European Union on 1 May 2004 under the 2003 Treaty of Accession signed in Athens. The treaty embedded Malta into the entire acquis communautaire and committed the Republic to the TEU and TFEU, whose Articles 26 and 28–37 establish the internal market and the Customs Union.

For an e-commerce operator, the practical consequence is transformative. A company registered in Valletta or Sliema enjoys the four freedoms across all 27 Member States. A pallet dispatched from a Maltese warehouse to Düsseldorf crosses no customs frontier, pays no import duty, files no customs declaration, and is governed by the same product-safety, consumer-protection, GDPR and DSA rules as goods originating in Munich.

Eurozone Membership — One Currency, 20 Markets

On 1 January 2008 Malta adopted the Euro at a fixed conversion rate of EUR 1 = MTL 0.4293. By 2026 the Eurozone covers 20 of the 27 Member States and over 340M consumers. A Maltese company invoicing customers in Germany, France, Italy or Spain incurs no FX cost, no hedging burden, and no dual-currency accounting overhead.

Schengen — Operational Mobility for Teams

Malta acceded to Schengen on 21 December 2007. Staff, warehouse managers and customer-service teams travel freely between Malta and the other 26 Schengen states without internal border controls — useful for supplier visits and trade-fair attendance in Berlin, Milan or Paris.

2. Strategic Location — Mediterranean Crossroads & North-African Bridge

The Geography of Advantage

Malta sits at 35.9° N, 14.5° E in the middle of the Mediterranean — 93 km south of Sicily, 290 km east of Tunisia, roughly equidistant from Marseille, Athens and Tripoli. That position has made Malta strategically valuable for centuries and remains the founding reason logistics planners value Malta Freeport.

Sailing Times to Major European and North-African Ports

• Genoa / Marseille / Barcelona — 2 days by feeder containership
• Piraeus (Athens) — 1.5 days · Tunis / La Goulette — 18 hours
• Tripoli — 24 hours · Alexandria — 36–48 hours
• Rotterdam / Hamburg — 6–8 days (deep-sea services); Suez southbound — 36 hours

Why This Matters for E-Commerce in 2026

Most EU operators treat North Africa as out of scope, but the cross-border opportunity is real and growing. Tunisia, Libya and Egypt together represent 140M+ consumers, a fast-rising middle class, and increasingly sophisticated payment rails (e-Dinar in Tunisia, Fawry in Egypt). Few EU jurisdictions can serve both the Single Market and the MENA corridors from a single warehouse. Malta is one of the very few that can, and Malta Freeport offers the bonded-storage and re-export infrastructure to do it.

3. The English-Language Advantage — EU & Common-Law Heritage

Constitutional Bilingualism

Article 5 of the Constitution of Malta establishes both Maltese and English as official languages. Maltese is the national language, but English has co-official status in administration, the courts, public records and primary legislation, which is enacted bilingually. Statutes and ministerial circulars are drafted side-by-side and the English text is fully authoritative for commercial use.

Why English Matters After Brexit

When the UK withdrew from the EU on 31 January 2020, English-as-mother-tongue status in the EU 27 narrowed dramatically. Among Ireland, Malta and de facto Cyprus, Malta is the only one combining English-language administration with an effective ~5% corporate tax rate and a Mediterranean position.

Common-Law Influence on Maltese Commercial Practice

Malta's legal system is a hybrid: civil law on its Continental backbone, with significant common-law influence on commercial, company and trust law inherited from 164 years of British administration (1800–1964). The Companies Act (Cap. 386) reads recognisably to anyone familiar with English company law; the Trusts and Trustees Act (Cap. 331) hosts common-law trusts in a civil-law jurisdiction; judicial precedent carries growing persuasive weight. For international founders, this produces predictable frameworks far closer to London or Dublin than to Continental civil-law markets.

The Workforce

Eurostat surveys rank Malta's English proficiency in the top tier of the EU 27. Over 88% of working-age Maltese are functionally fluent in English, particularly in financial services, iGaming and IT — a unique combination of an English-native workforce inside the Single Market.

4. Effective ~5% Corporate Tax — The Full-Imputation Refund

Headline 35% — Effective ~5%

Malta's headline corporate tax rate is 35%, set by the Income Tax Act (Cap. 123). Malta operates a full-imputation tax system: when a Maltese trading company distributes a dividend, shareholders may claim a refund of part of the underlying tax. The standard refund on active trading income is 6/7 of the underlying tax, bringing the effective rate to approximately 5%. Worked example: EUR 1,000,000 profit, EUR 350,000 tax paid; on a EUR 650,000 dividend the shareholder claims a EUR 300,000 refund. Net Group tax = EUR 50,000, i.e. 5.0% effective.

Other Refund Tiers

• 6/7 refund — active trading income (~5% effective)
• 5/7 refund — passive interest and royalties (~10% effective)
• 2/3 refund — where double-tax relief is also claimed
• 100% refund — participating-holding dividends from qualifying subsidiaries (0%)

EU State-Aid and OECD BEPS Compliance

The Maltese full-imputation system has been in place since 2007 and has been accepted by the European Commission under EU state-aid rules and the Code of Conduct for Business Taxation. It is OECD BEPS-compliant. From 1 January 2024, Pillar Two's 15% global minimum tax applies to MNE groups with consolidated revenue above EUR 750M; Malta has implemented the GloBE rules under EU Directive 2022/2523. SMEs below that threshold continue to access the effective ~5% rate.

5. The Malta-EU Customs Union — Frictionless EU Trade

What the Customs Union Actually Does

The EU Customs Union, codified in Articles 28–37 TFEU and implemented through the Union Customs Code (Regulation EU 952/2013), abolishes customs duties between Member States and applies a Common Customs Tariff to third-country imports. Malta has been a full participant since 1 May 2004; the Maltese Customs Department applies the same TARIC codes, EORI numbers and import procedures as Customs in Hamburg, Le Havre or Genoa.

Practical Consequence for an E-Commerce Seller

Goods in free circulation in Malta — whether produced locally, customs-cleared, or released from Malta Freeport's bonded warehouse — move to any other Member State as an intra-Community supply. No customs declaration. No import duty. No border checkpoint. Only VAT applies, and via OSS a Maltese seller files a single quarterly return covering all 27 destinations.

EORI and TARIC — One Maltese Number, EU-Wide Validity

A Maltese-registered company obtains a Malta-issued EORI number (format MT[VAT-No]) from the Customs Department. That single EORI is valid in every EU customs system. TARIC commodity codes are identical across all 27 states. Zunapro pre-populates TARIC codes on every cross-border outbound consignment and reconciles the EORI on the import side.

Pre-Clearance and AEO Status

Maltese operators can apply for Authorised Economic Operator (AEO) status — an EU-wide programme granting trusted traders simplified customs procedures, reduced inspection rates and priority handling. For high-volume operators routing goods through Malta Freeport for re-export to Germany, France or Italy, AEO status can reduce average clearance time from hours to minutes.

6. Single Market Access — 450M+ Consumers in One Filing

The Scale of the Single Market

The EU Single Market in 2026 covers 27 Member States, 450M+ consumers and over EUR 15T of combined GDP. Adding EFTA states under the EEA Agreement extends the pool further. From a Maltese company, this market is fully addressable: the four freedoms apply directly; the Services Directive, DSA, DMA and GDPR apply uniformly; and consumer-protection harmonisation (Directives 2011/83/EU, 2019/770, 2019/771) creates a single rulebook for B2C distance sales.

Country-by-Country E-Commerce Snapshot

Market	2026 B2C	Key Marketplaces	Notes for Malta-Based Seller
Germany	EUR 95B+	Amazon.de, eBay.de, Otto, Kaufland	Largest EU market; Pan-EU FBA from DE; EPR compliance
France	EUR 70B+	Amazon.fr, Cdiscount, Fnac, ManoMano	Repair-index labelling, EPR for textiles
Italy	EUR 45B+	Amazon.it, eBay.it, ePRICE	SdI e-invoice mandatory; intermediary or local rep
Spain	EUR 35B+	Amazon.es, El Corte Inglés, AliExpress.es	SII real-time VAT for large taxpayers; OSS for SMEs
Netherlands	EUR 30B+	Bol.com, Amazon.nl, MediaMarkt	Bol.com dominant; DAC7 reporting via OSS
Poland	EUR 30B+	Allegro, Amazon.pl, Empik, Ceneo	KSeF e-invoice from Feb/Apr 2026
Ireland	EUR 12B+	Amazon.ie, Done Deal, Adverts.ie	English-language overlap with Malta

One OSS Filing, Twenty-Seven Markets

Pre-July 2021, a Maltese company selling B2C across the EU had to register for VAT separately in every Member State where it crossed the local distance-selling threshold. Since the VAT e-Commerce Package on 1 July 2021, OSS replaces that fragmented regime with a single quarterly filing via the Maltese CFR.

7. IOSS & OSS — Cross-Border VAT, Simplified

OSS — One Stop Shop for Intra-EU B2C

The OSS regime, introduced in July 2021 by EU Council Directive 2017/2455, lets a Maltese seller declare and pay VAT on all B2C distance sales across the EU through a single quarterly return filed with the CFR. The CFR redistributes VAT to destination Member States. No local VAT registration is required in Germany, France, Italy or Spain for OSS-eligible sales. OSS covers three schemes — Union OSS (B2C goods and services within the EU, used by Maltese-established sellers), Non-Union OSS (services from non-EU sellers), and Import OSS (IOSS).

IOSS — Import One Stop Shop for Low-Value Goods

IOSS covers B2C distance sales of goods imported from outside the EU with an intrinsic value up to EUR 150. The Maltese seller charges destination-country VAT at checkout and remits it through a monthly IOSS return to the CFR. The customs declaration uses the seller's IOSS identifier, so the parcel passes customs with no VAT collected at the border and no "duty notice" or pay-on-delivery fee for the consumer. This is the operational backbone for any Maltese gateway routing low-value goods from Asia, the UK or Switzerland to EU consumers.

CFR Workflow — Activation and Filing

1. Register your Maltese company with the CFR for income tax and VAT (standard onboarding)
2. Activate OSS / IOSS via the CFR online portal — usually 1–3 working days
3. Charge destination-country VAT at checkout, using the buyer-location rules of Article 33 of the VAT Directive (2006/112/EC)
4. Submit OSS quarterly (by the end of the month following the quarter); IOSS monthly (by the end of the month following the month)
5. Pay net VAT in Euro by SEPA from your Malta IBAN; CFR redistributes to destination states

8. The Euro — A Native EU Currency vs Post-Brexit GBP

The Eurozone Advantage

Malta adopted the Euro on 1 January 2008. Eurozone membership eliminates three frictions: no FX cost on intra-Eurozone B2C settlements; no FX hedging burden on routine working-capital flows; and SEPA / SEPA Instant access via Maltese IBANs (format MT[XX][bank][branch][account]) routing credit transfers across the Eurozone in seconds at near-zero cost.

The UK Comparison Post-Brexit

Since the UK's withdrawal from the EU on 31 January 2020, UK-established sellers face a fundamentally different cost structure when serving EU consumers:

• GBP/EUR FX risk — Sterling has shown 8–15% peak-to-trough volatility against the Euro
• Customs declarations on every consignment leaving the UK for the EU
• Dual-VAT registration — UK sellers cannot use OSS as established UK operators
• Rules of origin checks under the EU-UK Trade and Cooperation Agreement
• EU representative requirements under GDPR Article 27 and Market Surveillance Regulation 2019/1020

A Maltese company avoids all five frictions because it is established inside the Single Market, the Customs Union and the Eurozone.

The CHF and Other Comparisons

Switzerland sits outside the EU and Customs Union; Swiss sellers face customs at the EU border and CHF/EUR FX exposure. Turkey is in a partial Customs Union for industrial goods but outside the Single Market and Eurozone. Norway and Iceland are in the EEA but not in the EU itself or the Eurozone. Among small EU jurisdictions, only Ireland and Malta combine English-language administration, EU membership and Eurozone membership — and only Malta adds the Mediterranean position and the full-imputation tax system.

9. iGaming Hub — The MGA Cluster and Its Supply Chain

Twenty Years of Regulated Remote Gaming

Malta became the first EU jurisdiction to regulate remote gaming in 2004. The framework was overhauled by the Gaming Act of 2018 (Chapter 583), consolidating all gaming — land-based, online, B2C, B2B — under a single regulator, the MGA. By 2026 the MGA supervises ~300 active licensees and the iGaming sector contributes an estimated EUR 1.5B+ in annual GVA, around 12% of Malta's GDP.

The Four MGA Licence Classes

The 2018 Gaming Act simplified previous regimes into four B2C licence types plus a B2B licence: Type 1 (casino-style games of chance — slots, table, live casino), Type 2 (fixed-odds betting), Type 3 (peer-to-peer / pool betting and poker), Type 4 (controlled-skill and fantasy sports), and the B2B licence for platform providers, aggregators and software suppliers.

Why iGaming Matters Beyond Gaming Operators

Even if you do not run a casino, the MGA cluster benefits Malta-based e-commerce operators. The sector has attracted a deep ecosystem of PSPs, KYC/AML vendors, fraud-prevention SaaS, affiliate networks and software-development houses concentrated in St Julian's, Sliema and Gżira. For operations needing Tier-1 EU payments or specialist marketing talent, recruiting in Malta is materially easier than in most small EU jurisdictions.

Adjacent Verticals

• Branded apparel and merchandising for gaming brands — B2B contract manufacturing + B2C webshops
• Affiliate publishing networks — high-value advertising inventory and partner-marketing infrastructure
• Customer-service BPO — multilingual hubs serving DE, FR, IT, PL, ES and Scandinavian consumers
• Payment + KYC SaaS — directly applicable to any EU-wide e-commerce checkout

10. Tech & Fintech — MFSA Sandbox, VFA Act, MDIA

The MFSA Fintech Regulatory Sandbox

The MFSA launched its Fintech Regulatory Sandbox in 2019. The sandbox lets authorised participants test innovative business models in a supervised live environment under time-limited regulatory derogations. Eligibility requires genuine innovation, a consumer-benefit thesis, MFSA supervision throughout testing, and a defined exit path to full authorisation. Typical participants include payment-services startups, robo-advisers, digital-asset platforms and embedded-finance providers.

The Virtual Financial Assets Act (VFA Act, 2018)

Malta was an early mover on crypto-asset regulation: the VFA Act (Chapter 590) was enacted on 1 November 2018, creating a licensing pathway for VFA issuers and service providers. Since MiCA (Regulation EU 2023/1114) came fully into force on 30 December 2024, the Maltese VFA regime has been harmonised with the EU-wide CASP framework. MFSA VFA licensees benefit from grandfathering provisions and an established supervisory record.

MDIA — Innovative Technology Arrangements

The MDIA, established in 2018, certifies Innovative Technology Arrangements (ITA) — including DLT platforms, smart contracts and AI systems — and accredits the technology auditors. For operations using DLT supply-chain traceability or AI personalisation, MDIA certification offers a Maltese pathway to regulatory legitimacy.

The MFSA Innovation Hub

Independent of the sandbox, the MFSA Innovation Hub is an informal dialogue channel for fintech founders to discuss business models with the regulator before licence applications, with published guidance on PSD2, open banking, embedded finance and MiCA implementation.

How E-Commerce Operators Use This Stack

• Embedded finance — MFSA-licensed PSPs for BNPL, instalments and account-to-account checkout EU-wide
• Crypto checkout — VFA / MiCA-licensed providers route BTC, ETH and EUR stablecoins to Euro at settlement
• AI personalisation — MDIA certification supports DSA-aligned trust claims
• RegTech — KYC, AML, fraud and sanctions vendors from the iGaming + financial cluster

EU Gateway Comparison — Malta vs Alternative Hubs

Most discussions of "EU gateway jurisdictions" mention Ireland, the Netherlands, Luxembourg, Cyprus and Estonia. Each has strengths; none combines all of Malta's. The table below summarises the comparison on the dimensions that matter most to a 2026 e-commerce founder.

Jurisdiction	EU + Eurozone	English Official	Effective Corporate Tax	Key Differentiators
Malta	Yes / Yes	Yes	~5% (6/7 refund)	Mediterranean position, MGA iGaming hub, MFSA Sandbox, Common-law influence
Ireland	Yes / Yes	Yes	12.5% headline	Big-tech HQ cluster, English-native, Atlantic position, no full-imputation refund
Netherlands	Yes / Yes	De facto	~25.8% standard	Rotterdam port, innovation box, Bol.com marketplace, higher operating costs
Luxembourg	Yes / Yes	No (FR/DE/LU)	~24.9% combined	Fund-management heavyweight, expensive talent, limited consumer-market relevance
Cyprus	Yes / Yes	De facto	12.5% headline	Common-law influence, IP-box regime, EU's easternmost Member State
Estonia	Yes / Yes	De facto	0% on retained / 20% on distributed	e-Residency, digital-first administration, Baltic + Nordic logistics axis

Reading the table: Ireland and Malta are the only EU Member States with English as an official language. Among those two, only Malta combines a ~5% effective corporate tax rate, the Mediterranean / North-African bridge, and the MGA + MFSA Sandbox cluster. The Netherlands and Luxembourg are mature but expensive; Cyprus is similar to Malta on tax and Common-law but lacks Malta's geographical bridge to North Africa; Estonia is digital-first but Baltic-oriented.

Legal & Treaty Framework — Malta and the EU in 2026

Primary EU Law Applicable in Malta

• TEU — establishes the Union, its values, institutions and competences
• TFEU — Articles 26 (internal market), 28–37 (Customs Union), 45–66 (free movement), 110–113 (tax)
• Charter of Fundamental Rights of the EU — directly applicable
• 2003 Treaty of Accession — in force 1 May 2004; embedded Malta in the acquis

Maltese Constitutional and Statutory Framework

• Constitution of Malta — Article 5 (official languages), Chapters IV and VII
• European Union Act (Cap. 460) — gives effect to EU law in the Maltese legal order
• Companies Act (Cap. 386) — corporate vehicles, beneficial ownership
• Income Tax Act (Cap. 123) & Income Tax Management Act (Cap. 372) — full-imputation refund
• VAT Act (Cap. 406) — implements VAT Directive 2006/112/EC, OSS and IOSS
• Gaming Act (Cap. 583) — MGA regulatory framework (2018)
• VFA Act (Cap. 590) — MFSA crypto-asset framework, harmonised with MiCA
• Data Protection Act (Cap. 586) — implements GDPR; supervisor is the IDPC

EU Secondary Law Directly Relevant to E-Commerce

• VAT Directive 2006/112/EC (as amended by the 2017 e-Commerce package) — OSS / IOSS basis
• Consumer Rights Directive 2011/83/EU, Goods Directive (EU) 2019/771, Digital Content Directive (EU) 2019/770
• GDPR (Regulation EU 2016/679); DSA (EU 2022/2065) and DMA (EU 2022/1925)
• MiCA (EU 2023/1114) in force from 30 December 2024; DAC7 (EU 2021/514) marketplace reporting
• Pillar Two Directive (EU) 2022/2523 — 15% global minimum tax for MNE groups above EUR 750M

Double-Tax Treaties

Malta has signed approximately 75 DTTs based on the OECD Model Convention, covering all major economies including the UK, US, Germany, France, Italy, India, China and the UAE. Combined with the full-imputation refund and the participating-exemption regime, the DTT network produces a flexible toolkit for international structuring.

Logistics & Shipping from Malta — Freeport & Air Cargo

Malta Freeport — The Mediterranean Transhipment Engine

Malta Freeport Terminals at Marsaxlokk is the country's logistical centre of gravity. Designated as a free zone in 1989 and operated under a CMA CGM-led concession, the Freeport ranks as the third-largest transhipment hub in the Mediterranean behind Piraeus and Algeciras, processing 3M+ TEU annually. Goods stored in the Freeport are under suspension of customs duty and import VAT until they enter free circulation — an efficient bonded warehouse for both EU re-export and North-African delivery.

Air Cargo & Last-Mile

• Malta International Airport (MLA), Luqa — sole commercial airport with modern cargo facilities; daily belly-cargo links to FRA, MUC, CDG, FCO, LHR, IST and DXB
• KM Malta Airlines (Air Malta successor, established 2024) and Lufthansa Technik Malta anchor the airport's freight capacity
• Last-mile inside Malta — MaltaPost, DHL Express, UPS, FedEx and local couriers; nationwide next-day standard across the 316 km² footprint

Practical Shipping Stack 2026

The pragmatic Malta gateway uses Malta Freeport as a bonded staging hub, MLA belly-cargo for time-critical EU and MENA dispatch, Amazon Pan-EU FBA from German or Italian fulfilment centres as the cross-border distribution layer, and SEPA Euro settlement through a Malta IBAN. Zunapro routes each order to the optimal carrier based on weight, destination postcode and selected delivery service.

Cross-Border Expansion from Malta — DE, FR, IT, ES, NL and Beyond

The Pan-EU FBA Pattern

A common pattern is to incorporate in Malta for legal and fiscal benefits, register with the CFR for OSS / IOSS, and use Amazon Pan-EU FBA as the physical distribution backbone. The Maltese company sends stock to FBA centres in Germany, France, Italy or Spain; Amazon distributes across major Western European markets. The Maltese company files OSS quarterly and uses Amazon's VAT Calculation Service for the rest. Effective ~5% corporate tax applies on dividend distribution.

Malta Freeport as a Bonded Staging Hub

For higher-margin or import-heavy categories, an alternative is to use Malta Freeport as a bonded warehouse: import from China, India or Turkey, hold under suspension of duty + VAT, and release in batches as orders flow. This is particularly powerful for IOSS-qualifying low-value-consignment SKUs because the IOSS identifier eliminates pay-on-delivery friction while preserving the bonded-hub working-capital benefit upstream.

The Cross-Border Sales Stack

• Entity: Maltese Ltd at the MBR, CFR-registered for income tax + VAT + OSS + IOSS
• Catalogue: master SKUs in Zunapro, mirrored to Amazon DE/FR/IT/ES/NL, eBay, Cdiscount, Bol.com, Kaufland, Allegro and DTC
• Pricing: Euro-denominated; destination-country VAT applied under Article 33 VAT Directive rules
• Compliance: OSS quarterly + IOSS monthly via the CFR portal; DAC7 marketplace data automated; GDPR records-of-processing maintained
• Logistics: Pan-EU FBA from DE/IT/ES + Malta Freeport bonded staging + DHL Express for time-critical
• Payments + Returns: SEPA via Malta IBAN, optional MFSA PSPs for BNPL/crypto; English-led multilingual CS

How to Set Up a Malta EU Gateway — 2026 Step-by-Step

1. Decide Your Structure

• Maltese Ltd — the standard vehicle; ~EUR 1,165 minimum capital, 20% paid up; 2–5 working days at the MBR
• Two-tier holding + trading — Maltese holding company owning a Maltese trading subsidiary; optimises the full-imputation refund
• Branch of a foreign EU/EEA company — keep the existing parent and operate in Malta as a registered branch (Companies Act Part XI)
• SE (Societas Europaea) — for pan-EU groups using the European Company form, headquartered in Malta

2. Incorporate with the Malta Business Registry

Documents typically required for a Maltese Ltd: Memorandum & Articles of Association (English), directors' and shareholders' IDs, UBO declaration, proof of paid-up share capital, and a Maltese registered office (CSP-provided is standard for foreign founders). The MBR issues the certificate of incorporation in 2–5 working days.

3. Register with the CFR — Income Tax, VAT, OSS, IOSS

1. Income-tax registration with the CFR — usually 1–2 weeks after incorporation
2. VAT Article 10 registration for cross-border B2C distance sales
3. OSS + IOSS activation via the CFR online portal — 1–3 working days each
4. EORI number issuance by the Customs Department for direct customs interaction

4. Open a Malta IBAN and SEPA Rail

Maltese banks (BOV, HSBC Malta, APS, MeDirect, Revolut Business) issue Malta IBANs in the format MT[XX][bank][branch][account]. Account opening typically takes 2–6 weeks for foreign-founder companies due to enhanced AML diligence. Malta-licensed EMIs offer faster onboarding for transactional flows and Pan-EU acquiring.

5. Connect via Zunapro (10-Minute Integration)

1. Sign in to Zunapro and open the Malta module
2. Connect each EU marketplace — paste OAuth credentials for Amazon DE/FR/IT/ES/NL, eBay, Cdiscount, Bol.com, Kaufland, Allegro, and your DTC storefront
3. Map your master catalogue — Zunapro auto-suggests destination-country VAT rates and TARIC codes
4. Activate OSS + IOSS sync — single toggle each, with monthly / quarterly return export files generated automatically
5. Go live — first sync completes in roughly 10 minutes for a 1,000-SKU catalogue

Malta EU Gateway FAQ 2026