VAT Registration in Malta: Procedure, Types & Filing Deadlines Mentioned 

This article will discuss VAT registration in Malta. There are three main forms of VAT registration in Malta permitted by the Malta VAT Act and are mentioned in Articles 10, 11, and 12 of the Act.

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VAT Registration in Malta in 2023

Malta is a country you should take into consideration for business incorporation if you are thinking about forming a company in Europe. Malta is a nation with outstanding port facilities that make it easier to conduct business between several areas of the world.

vat registration in malta

Malta also provides businesses with a number of tax advantages, including the absence of payroll taxes and double taxation avoidance treaties with more than 50 other nations. However, while incorporating a firm in Malta, individuals and businesses have to pay a number of taxes. One such tax that businesses and individuals have to incur is the value-added tax in Malta.

The normal rate of value-added tax in malta is 18%. 

This article will discuss VAT registration in Malta. It will further cover the kinds and the procedure of Maltese VAT registration.

Overview of value-added tax in Malta

VAT is a consumption tax that is calculated in progressive amounts. It is determined by the exact transactional value of a good or service at every point in its development, delivery, or sale to the final user. Malta’s Value Added Tax (VAT) was first enacted in the year 1998. 

Having a business in Malta enables business owners to register for VAT in Malta.

There isn’t any limit for VAT registration in Malta for non-resident businesses making payments for goods and services, hence the Maltese VAT must always be added to the initial billing.

There is a €35,000 annual criterion for Maltese VAT registration for EU VAT-enrolled businesses that offer items online to customers in Malta. Non-resident businesses that offer products or services to domestic businesses or customers in Malta may need to register for VAT in Malta.

Types of VAT registration in Malta

There are three main forms of VAT registration in Malta permitted by the Malta VAT Act and are mentioned in Articles 10, 11, and 12 of the Act. Every VAT registration in Malta has unique VAT responsibilities.

Article 10 Maltese VAT registration

Article 10 Registration is a prevalent sort of VAT registration. Companies should enrol in this Article if their yearly revenue exceeds the criteria that apply to taxable goods and services. Suppliers from other European Union members who conduct distance transactions with non-taxable clients in Malta are likewise required to register under Article 10. A VAT identifier with the “MT” prefix is issued to organizations that apply for registration under Article 10.

Article 11 Maltese VAT registration

Businesses that have a yearly revenue exceeding EUR14,000 are subject to classification under Article 11 and are not required to register otherwise. Although their output doesn’t really surpass the VAT contribution criteria for taxable goods and services, these companies are nevertheless regarded as small undertakings. A VAT id number without the “MT” prefix is given to companies established pursuant to Article 11.

An individual who fulfils the criteria for registration under Article 11 has to:

  • Be a taxable individual
  • Be based in Malta
  • Meet the criteria for a “small undertaking”

Article 12 Maltese VAT registration

Entities or people planning to undertake intracommunity acquisitions in Malta must register under Article 12 if they are any of the following:

  • Legal entities exempt from taxation (entities that the VAT Act does not consider to be commercially engaged)
  • Taxpayers who are exempt (not listed in accordance with Article 10 and not needed to enrol in accordance with Article 11).

Any of the aforementioned parties must apply within Article 12 and submit the value-added tax in Malta when making intracommunity acquisitions worth more than 10,000 euros annually from an individual based in another EU jurisdiction. If the EUR10,000 level is not reached, the VAT may be charged in Malta or in another member country after registering under Article 12.

When a taxable entity based in Malta receives operations from an entity based elsewhere beyond Malta, Malta is assumed to be the location of supply. The reverse charge principle is used in Malta to compensate for the VAT in this case, and Article 12 requires the recipient of the service to register for VAT in Malta. A VAT identifying number with the “MT” prefix is given to individuals who register pursuant to Article 12.

Procedure for VAT registration in Malta

The regulation and gathering of VAT are the responsibilities of the Commissioner for Revenue. A VAT number must be requested from the Office of the Commissioner of Revenue.

  • Article 10 of the VAT Act states that taxable individuals must register for value-added tax in Malta within 30 days after the start of the commercial operation.
  • The VAT registration form must be provided to the appropriate authorities.
  • The VAT form should be presented with certain paperwork in order to be processed. The form comprises details about the business and its future plans.
  • These records comprise a version of the firm’s incorporation certificate, a record of the director’s passports or identification cards, and a record of the firm’s memorandum and articles of association.
  • A statement from the corporation director stating that Malta is the country in which the business is effectively managed and controlled may also be necessary.
  • The VAT administration might demand proof of such a claim, for instance by determining whether the corporation has a distinct organizational address in Malta.
  • A VAT number is granted upon the submission of the application and the provision of any necessary details or amendments.
  • The taxable individual will be designated a special VAT number after registering for VAT under Article 10 that begins with the nation prefix “MT” and a string of eight numbers.

Documents required to register for VAT in Malta

Here are the documents that will be required to Register for VAT in Malta:

  • Filled out forms for VAT registration.
  • Articles of association
  • Trade register’s excerpt
  • Evidence of activities within the boundaries of the relevant nation
  • Declaration of VAT liability
  • Power of attorney, if needed

Rates of Value-added tax in Malta

Malta’s regular VAT rate is 18%. Additionally, certain goods and services are subject to lower VAT rates of 7%, 5%, and 0%. The 7% discounted rate is applicable to lodgings used for tourism.

The 5% discounted rate is applicable on:

  • Healthcare supplies
  • Power
  • Specific foods
  • Care facilities for children, the elderly, the ill and so on.

The zero VAT rate, for example, is applicable to deliveries of animals of a kind typically employed as, yielding, or generating, as well as supplying food for human sustenance (with limited restrictions), seeds, etc.

Deadlines for filing VAT returns in Malta

In Malta, taxpayers use the self-assessment taxation method to report their earnings, compute their taxes, and file their payments. Your business is required to submit regular VAT returns on a tri-monthly schedule [regular taxation term] in order to reveal its VAT status. The deadline for businesses to submit their VAT returns is nine months following the completion of their fiscal year, and ten months if the tax return is submitted online.

The regular tax period might be either quarterly or monthly. The 15th day of the 2nd succeeding month is the due date for the VAT Return. After the conclusion of every VAT quarter, the VAT Returns for Article 10 filings must be produced within six weeks. The deadlines for submitting the VAT Declarations for applications under Articles 11 and 12 are accordingly 15 March as well as 15 February after the conclusion of the financial year.

Regular VAT returns must be digitally filed to the Malta VAT Officials by the 22nd day of the 2nd month after the month within which the applicable tax period expires.

Recovering value-added tax in Malta

Refunds of Malta VAT can be obtained in a number of ways. 

Based on whether your organization is headquartered in Europe or is registered for VAT in Malta, different procedures must be followed for recovering international VAT:

  • If your business is registered for VAT in Malta, your business must file a recovery demand in the format and before the deadline prescribed by local laws. In general, a VAT credit is generally passed over to the following period except where a tax refund request has been requested.
  • If your business is based in Europe and doesn’t possess a VAT number in Malta, it must submit a digital request for a VAT refund from its home nation using the manner and during the timeframes specified by Directive 2008/9.
  • If your business is based outside of Europe and doesn’t possess a VAT number in Malta, it might be necessary to designate a tax agent to file your recovery claim in the format and as per the deadlines mandated by the 13th Directive.


Beginning a firm in Malta offers business owners the chance to sign up for EU VAT and receive access to a chain of double taxation accords with nations. There are numerous kinds of VAT registration in Malta which are listed in Articles 10,11 & 12 of the VAT Act. 

You can contact our specialists at Odint Consulting if you plan to register for VAT in Malta. Our professionals can assist you with the Maltese VAT registration process because they have in-depth knowledge of the relevant fields.


To be in compliance with the regional VAT Act of 1998, all commercial organizations and people are required to sign up with the VAT administration.

Regular VAT returns must be digitally filed to the Malta VAT Officials by the 22nd day of the 2nd month after the month within which the applicable tax period expires.

It usually requires a month for you to receive the VAT number from the responsible Maltese taxation department after submitting your request for VAT enrolment.

The necessary paperwork must be filled out and sent with the accompanying supporting paperwork to the Maltese VAT Organization:

  • Copies of Article of Association &  incorporation certificate from the Companies Registry.
  • Director’s passports or identification cards accompanying the request for VAT registration.