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Last Updated: 14/09/2020

This section will include any information related to Partnerships and their relation to/obligations in terms of Income Tax and VAT with the CFR.

Registration of a Partnership for Income Tax Purposes

Persons who need to register a partnership for Income Tax purposes are required to fill in Registration of a Partnership form.

Apart from registrations, the form serves also the purpose of electing whether the partners will be taxed separately or else treated as a company. When a partnership is registered with the CFR for income tax, the CFR issues a Tax Number commencing with 95*******.

Whether partnerships should register with the MFSA or not is something that the applicant should discuss with the MFSA.

The applicant must submit the following documentation:

  • a copy of the MFSA partnership certificate (where applicable);
  • a copy of the agreement made between the partners concerned; and
  • a letter nominating who the contact person/s are and the registered address of the partnership.

Partnerships Income Tax Returns

All institutions are obliged by law to submit a tax return. A partnership, as a body of persons, must submit a specific tax return.

Registration of Partnerships for VAT purposes

Persons setting up a Partnership may apply through the single e-form.

Partnerships can be registered under one or more of the three (3) types of Article registrations:

  • Article 10;
  • Article 11;
  • or Article 12.

Registration of a Partnership– Article 10

Partnerships that are required to register under Article 10 are those partnerships which;

  • Supply taxable or exempt with credit goods or services in Malta
  • Export goods outside the EU
  • Make intra- community supplies or provide services taking place in other member states

A Partnership taxable under Article 10 is eligible to claim input tax for purchases made which are attributable to its supplies.

Registration of a Partnership under Article 11

Only Partnerships that qualify as a small undertaking in terms of the provisions of the Part 1, of the 6th schedule, of the VAT Act 1998 can register under Article 11. These partnerships cannot charge VAT to their customers and neither can they claim Input VAT on their purchases/expenses and are therefore considered as exempt from VAT.

Partnerships whose turnover does not exceed the turnover indicated in this table, would be eligible to register under ARTICLE 11. Should these partnerships opt to register under Article 11, they will not charge vat on their supplies, but cannot claim input vat incurred on their purchases.

For Partnerships to be eligible to apply under Article 11, the parnerships need to fall within a particular threshold as shown in this table.

Registration of a Partnership under Article 12

Partnerships that are required to register under Article 12 are those partnerships which are not registered under Article 10 and;

  • who make intra-community acquisitions of goods in Malta whereby the value of such acquisition/s exceeds the value of  €10,000 in a calendar year;
  • And partnerships that purchase services from suppliers established outside  Malta (both EU and non EU) and whereby the place of taxation of such service is in Malta and where the liability of payment of the tax lies on the customer.

To register for a VAT number, one would require to fill in the prescribed form online.