VAT Registration in Malta
Your VAT registration in Malta: we confirm the article that applies and submit the application.
- Malta Institute of Accountants member
- Purchases from abroad checked
- VAT returns prepared and submitted
You will speak with Andrew Fenech
Why Borg Galea
Tax and audit alongside
Tax, audit, corporate and regulatory work through the same relationship as your accounts.
A firm of 115+ people
We have grown from two people at the 2017 founding to 115+ at Borg Galea.
A team in Birkirkara
The team works from our office at Centris Business Gateway, Birkirkara.
“I have been a client of Borg Galea & Associates for 5 years and have always found their services to be extremely professional and approachable. They support me through many financial tasks, both on a personal level and in respect of my company. They also enlist the help of other professionals to ensure that informed decisions are made. I highly recommend their services.”
Daniel CutajarDino’s Motors- Borg Galea is a member of FinanceMalta, IFSP, MIA, MIT and MEA.
What our VAT registration service covers
- 01
Which article applies
Tell us what you sell and to whom. We check whether Article 10, 11 or 12 applies.
- 02
Purchases from abroad
Tell us what you buy from other EU countries or from outside Malta. We check whether a registration is needed.
- 03
After registration
We explain your filing obligations, deadlines and record-keeping, and can prepare and submit your VAT returns.
The registration process
- 1
A first call
We ask about your activities, customers, suppliers and plans to determine the registration you need.
- 2
We prepare the application
You approve the final documents, then we submit them and handle any queries from the VAT authorities.
- 3
You receive your VAT number
Once the application is processed, we explain your obligations and next steps.
What VAT registration in Malta requires under each article
Under Article 10, you apply for VAT registration within 30 days of your first taxable supply in Malta, although registering before that first sale is advisable. You then receive a VAT number with the MT prefix and issue a tax invoice on every supply. If you supply goods or services to VAT-registered businesses in other EU countries, you may also need to submit recapitulative statements to VIES.
Article 11 depends on your annual turnover, and the threshold that applies depends on whether you mainly supply goods, services with low value added or other activities. Article 11 businesses issue fiscal receipts only. If you are registered under Article 11 and plan to buy goods from other EU countries, you also need an Article 12 registration for those acquisitions.
For services received from abroad that are subject to Maltese VAT, Article 12 has no turnover threshold, and registration is due by the date the service is delivered.
Who you will work with
Our accounting team prepares your application and answers your questions.
Roderick Galea
Accounting Director & Co-Founder
Gianluca Tanti
Head of Accounts & Business Advisory
Andrew Fenech
VAT registration questions
What is the difference between Article 10, 11 and 12?
Article 10 businesses charge VAT and recover input VAT. Article 11 covers small enterprises established in Malta below the exemption threshold, which do neither. Article 12 applies to businesses not registered under Article 10 that buy EU goods above the acquisitions threshold or receive foreign services on which they must account for VAT.
How long does registration take?
It depends on the VAT authorities and on how complete your application is. We prepare a complete application to avoid unnecessary delays.
Do I need to be in Malta to register?
No, we can handle registration on your behalf. A business established outside the EU may need a VAT representative in Malta; one from another EU country may choose to appoint one.
Can you quote before reviewing my business?
No, fees depend on your business and the scope. Pricing is then agreed in advance in a personalised written proposal, with no hidden charges.
Further reading
Check which VAT registration applies
Tell us what you sell, to whom, what you buy from abroad and your expected turnover.
You will speak with Andrew Fenech