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https://mtca.gov.mt/business-tax/vat1/vat-compliance/other-pages/online-vat-registration2

Article 12 VAT Registration - Value Added Tax (VAT)

Thu, 25 Sep 2025 13:29:01 GMT

This article aims to indicate the nature of Article 12 of Value Added Tax in Malta.

Article 12 of VAT Act in Malta consider two situations where non - taxable person or taxable person not registered under the Article 10 in making intra – community acquisitions of goods and services.

It is important to notice that intra – community acquisitions of goods and services differ.

Goods:

When non – taxable legal person or taxable person not registered under the Article 10 in making or intending to make intra – community acquisitions of goods exceeding €10,000 in calendar year, then you are liable to register for VAT under Article 12 and s elf-charge VAT in Malta each time you make taxable intra – community acquisition.

Services:

If you are a taxable person established in Malta who is not registered for VAT purposes under Article 10 , and you receive services for which you are liable to pay Maltese VAT according to the place of supply rules, you must apply for registration under Article 12. This application should be submitted no later than the date on which you receive such a service.

Unlike intra-community acquisitions of goods, there is no threshold for the acquisition of services .

For example, if a taxable Person 1 established in Malta makes a one-time service purchase valued at €100 from a supplier Person 2 outside Malta, where:

The place of supply is Malta and the services are subject to Maltese VAT; and
Person B is not established in Malta and is not registered under Article 10

then, unless Person 1 is already registered under Article 10, they are required to register for VAT purposes under Article 12 of the VAT Act . Additionally, they must self-charge VAT on the acquisition of such services.

It should be noted that there is no mechanism for VAT recovery for persons registered under Article 12.

Therefore, if Person 1 has the right to recover input VAT related to the self-charged VAT on this service acquisition, they should consider registering for VAT purposes under Article 10 .

To register under Article 12 VAT Act in Malta please follow the link below:

If you wish your registration to be handled by us, get in touch!

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https://mtca.gov.mt/business-tax/vat1/vat-compliance/other-pages/online-vat-registration2

Article 10 VAT Registration - Value Added Tax (VAT)

Thu, 18 Sep 2025 10:40:44 GMT

This article aims to indicate the nature of Article 10 of Value Added Tax in Malta.

Article 10 applies to most businesses in Malta, unless the activity is exempt without credit.

Any person, individual or company is obligated to register for VAT purposes within 30 days from the moment of starting economic activity. Late applications are the subject to penalties.

If your predicted turnover thresholds are going to exceed €35,000 in selling goods and €30,000 in selling services, Article 10 is the correct to choose.

If you're registered under Article 10:

You'll get a VAT number that starts with "MT" prefix.
You need to add VAT to sales you make in Malta that are taxable.
You can claim back VAT on purchases related to your taxable sales.
You must i ssue receipts or invoices for all your sales, following the rules in the VAT Act.
You'll need to file VAT returns every three months online, by the 22nd day of the second month after the period ends, or as the tax authorities tell you (e.g. Period 01.01.2025 – 31.03.2025 due date 22.05.2025).

To register under Article 10 VAT Act in Malta please follow the link below:

If you wish your registration to be handled by us, get in touch!

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Article 11 VAT Registration - Value Added Tax (VAT)

Mon, 15 Sep 2025 14:49:41 GMT

The aim of this article is to indicate the nature of Article 11 of Value Added Tax in Malta.

The Article 11 is mainly used by small businesses and sole traders.

Article 11 in Malta allows businesses to register for the VAT purpose by considering domestic thresholds.

Business which considers their sales at the level not exceeding €35,000 for selling goods and €30,000 for services can opt to be registered under Article 11.

It is important that by being registered under Article 11 you do not charge VAT, and you also cannot claim the VAT back on your expenses.

Once you reach the thresholds, or once you are certain of exceeding them for 12 months period (January – December), you should apply to change the Article 11 to Article 10.

Someone registered under Article 11 of the VAT Act would:

Get a registration number that doesn’t start with “MT.” This number isn’t valid for doing intra-Community trade (trading with other countries in the EU).
Need to check if they also have to register under Article 12 if they are involved in intra-Community trade.
Have to give out receipts called fiscal receipts (not tax invoices) for all the sales they make, according to the rules of the VAT Act.
Need to submit a simple tax return at the end of each year, usually by March 15th of the next year. But if they file it electronically by March 22nd, they won’t face any penalties.

If you wish your registration to be handled by us, get in touch!

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https://socialsecurity.gov.mt/en/ssnen/

Self – employment registration in Malta

Wed, 10 Sep 2025 16:05:15 GMT

This article aims to explain and guide the reader how to set up self-employment in Malta.

Who can become self – employed?

Maltese citizens without any limitations
EU citizens without any limitations
TCN with certain conditions

What identification numbers do I need to apply for?

Social security number
Tax number
VAT number

Application for Social Security in Malta

To apply for Social Security number in Malta, you need to follow the link:

Key points:

You would need to attach ID such national identification card or passport
You would also need to attach the Jobsplus form. Even though you still didn’t submit completed form to Jobsplus, this needs to be filled in and added on. Leave VAT number blank for the time being, if you declare self-employment.

Application might take up to 4 weeks to be fully processed.

Tax number application

TIN will be automatically granted while applying for Social Security. After receiving Social Security number, you would need to additionally contact Tax Department to obtain information of your TIN. Best is to call on 153 and gain this information.

TIN format looks as follows 6xx-xxx-xxx. It is 9 digits number starting from 6.

VAT Number registration

To apply for VAT number in Malta you should follow the below link:

https://mtca.gov.mt/1/top-level-menu-bar/eservices/vat/register-for-vat

By being non - Maltese individual you should use an option OTHER APPLICANTS.

What other forms do I need to submit?

Jobsplus form

JObsplus form submission

After having all the above identification numbers granted you can apply to Jobsplus.

Follow the link to register online:

https://jobsplus.gov.mt/

To download form and send together with your Social Security application, follow the link for PDF version of mentioned form.

https://jobsplus.gov.mt/media/ay1nqmqh/selfemployeden2018.pdf

If you wish your registration to be handled by us, get in touch!

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