Article 10: within 30 days of the first supply. Article 11: small enterprises up to €35,000 annual turnover. Article 12: intra-EU acquisitions over €10,000 a year.
VAT Registration
VAT registration under Article 10, 11 or 12, depending on the type of business and its turnover.
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Who this applies to
- New businesses making taxable supplies
- Small enterprises approaching €35,000
- Businesses making intra-EU acquisitions
What to file
VAT registration with MTCA under the correct article.
How to file
Through the MTCA portal.
Payment due
No registration payment is set out in Finn's Malta rules. VAT is payable with each quarterly return.
Penalties for missing this deadline
Finn's Malta rules do not hold a penalty for late registration. Check the current position with MTCA.
Filing checklist
- Decide the article, 10, 11 or 12
- Gather turnover and related-party records
- Apply within 30 days of the first supply for Article 10
- Note that Article 11 has no input VAT recovery
- Keep the registration confirmation
Documents you'll need
- Company registration details
- Turnover records
- Related-party turnover
- Description of activities
Common mistakes to avoid
- Choosing Article 11 when input VAT recovery is needed
- Ignoring related-party turnover, which is aggregated
- Missing the 30-day window
- Forgetting the €100,000 EU cross-border SME scheme threshold
Never miss a Malta deadline
AccountsOS tracks every Malta Tax and Customs Administration (MTCA) and Malta Business Registry (MBR) deadline and reminds you weeks ahead.
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