VAT Registration under Article 10 - Value Added Tax (VAT)
Bookkeeping & More • September 18, 2025
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 issue 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:
https://mtca.gov.mt/business-tax/vat1/vat-compliance/other-pages/online-vat-registration2
If you wish your registration to be handled by us, get in touch!
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