What is MBR Annual Return?
The annual return is filed with the Malta Business Registry, made up to each anniversary of registration and filed within 42 days, with a fee from €85 electronically.
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Current Rate (Each registration anniversary, filed within 42 days)
Fee from €85 electronic, €100 paper
Example
A company registered on 12 March makes up its annual return to 12 March and files it by 23 April.
How MBR Annual Return works in Malta
Annual accounts must be approved within 10 months of the year end, or 7 months for public companies, and delivered to the MBR within a further 42 days. Filing is through the BAROS portal.
The obligations come from articles 182 to 184 of the Companies Act, Cap. 386. The annual return and the accounts filing are separate, so both dates need tracking.
Finn asks for the registration anniversary to work out the dates.
Related terms
The Maltese private limited company has a minimum share capital of €1,164.69 with at least 20% paid up. It is the standard SME company form, identified by an MBR C-number.
The Final Settlement System is how Maltese employers report and pay payroll tax and social security. Employers hold a PE number and file FS5 monthly, then FS7 and FS3 by 15 February.
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