What annual filings does a Maltese company owe the MBR?
A Maltese company files an annual return within 42 days of each registration anniversary. Its annual accounts must be approved within 10 months of the year end, or 7 months for public companies, and delivered within a further 42 days.
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Detailed Explanation
## The annual return
Every Maltese company files an annual return with the Malta Business Registry, made up to each anniversary of its registration. It is filed within 42 days of that date. The fee is from €85 electronically or €100 on paper.
## The annual accounts
Annual accounts must be approved within 10 months of the year end. For public companies the period is 7 months. They are then delivered to the MBR within a further 42 days.
## Where to file
Filing is through the BAROS portal. The obligations come from articles 182 to 184 of the Companies Act, Cap. 386.
## Two separate dates
The annual return runs from the registration anniversary. The accounts run from the year end. The two dates are often different, so each needs its own reminder.
## Separate from tax
The tax return goes to MTCA on a different timetable.
## What Finn does
Finn asks for the registration anniversary, derives the dates and tracks both chains. You file in BAROS.
Source: https://legislation.mt/eli/cap/386/eng
Real-World Examples
Registered 12 March
The annual return is made up to 12 March and filed by 23 April.
December year end
Accounts are approved by the end of October and delivered within a further 42 days.
Public company
A p.l.c. approves its accounts within 7 months instead of 10.
Common Mistakes to Avoid
- Using the year end for the annual return date
- Forgetting public companies have 7 months
- Treating the annual return and accounts as one filing
- Missing the 42-day windows
Frequently Asked Questions
What is the annual return deadline?
42 days after each registration anniversary.
When must accounts be approved?
Within 10 months of the year end, or 7 months for public companies.
How long to deliver accounts?
A further 42 days after approval.
What is the fee?
From €85 electronic and €100 paper for the annual return.
Where do I file?
Through the BAROS portal.
Practical Tips
- Record the registration anniversary
- Set two separate reminders
- Approve accounts early
- Keep the filing receipts
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