Do I need to register for VAT?
You must register if your turnover exceeds the threshold for your type of activity in a 12-month period.
- Article 11 (Small Undertakings): General domestic threshold is €35,000 turnover per annum
- Article 10 (Full Taxable Registration): Mandatory when turnover exceeds €35,000 (or on voluntary election)
- Article 12 (Intra-Community Acquisitions): Mandatory for exempt/non-taxable persons acquiring goods from EU Member States exceeding €10,000 annually
Understanding your VAT obligations
Maltese VAT law classifies businesses under three primary articles. Article 10 applies to standard taxable persons who charge VAT on their supplies and have full right to deduct input tax. Article 11 applies to small undertakings with turnover below €35,000 who are exempt from charging VAT but cannot reclaim input tax. Article 12 applies to persons exempt under Article 11 or non-taxable entities that make Intra-Community Acquisitions of goods from other EU countries exceeding €10,000 per calendar year.
- Article 10: Taxable supplies — charge VAT, reclaim input tax on business expenses
- Article 11: Small undertakings (below €35,000) — no VAT charged, no input tax reclaimed
- Article 12: Intra-Community Acquisitions (above €10,000) — self-account for VAT on EU purchases
How to apply
Register through the MTCA eServices portal (eservices.mtca.gov.mt) using your MBR company number and ID documents. Paper applications use Form VAT A, available from MTCA.
Filing your VAT return
VAT returns are filed quarterly, due by the 15th of the second month following the quarter end. For example, Q1 (January–March) is due by 15 May. If the 15th falls on a weekend or public holiday, the deadline moves to the next working day.
Penalties for late registration or filing
Work out VAT on an amount
Use our VAT calculator to work out the VAT on your invoices at the correct Malta rate.