Navigate Up
Sign In

Small Businesses Registrations

Tax Accounts and Tax Numbers for Individuals who carry on a trade or business

An individual who is resident and domiciled in Malta is taxable in Malta on his world-wide income, including any income from trade or business carried out in Malta or abroad. On the other hand, an individual who is resident but not domiciled in Malta is taxable in Malta on any income (including income from trade or business) arising in Malta, and any income (including income from trade and business) arising abroad that is remitted to Malta.

  • The tax number for Maltese citizens and residents is normally their ID Number.
  • In the case of foreigners, these are issued with a nine  (9) digit number.
  • Foreigners residing in Malta have to register as taxpayers.
  • Foreigners already having a 9 digit  number will not be registered with a new tax number once they obtain an ID card with an “A”. However any expatriate who obtains an ID number ending with an “L”, therefore implying Maltese citizenship, should always be registered with this “L” ID irrespective of whether they are already registered with a nine digit   number or an “A” ID.

  

Registration of Sole-proprietors for VAT purposes

One may apply as a Sole Proprietor through thus single e-form.

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

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

 

Registration of Sole Proprietors under Article 10

Sole Proprietors  that are required to register under Article 10 are those 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

Sole Proprietors  taxable under Article 10 are eligible to claim input tax for purchases made which are attributable to its supplies.

 

Registration of a  Sole Proprietors under Article 11

Only Sole Proprietors  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. Sole Proprietors 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.

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

For Sole Proprietors to be eligible to apply under Article 11, they need to fall within a particular threshold as shown in this table.

 

Registration of Sole Proprietors  under Article 12

Sole Proprietors that are required to register under Article 12 are those  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 Sole Proprietors who 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.