What are Article 10, 11 and 12 VAT registrations in Malta?
Article 10 is the standard registration with input VAT recovery. Article 11 is for small enterprises under a €35,000 annual turnover threshold, with no input recovery. Article 12 covers intra-EU acquisitions over €10,000 a year.
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Detailed Explanation
## Article 10
Article 10 is the standard registration. You register within 30 days of your first supply. It is the only registration that allows input VAT recovery.
## Article 11
Article 11 is for small enterprises. The unified domestic threshold is €35,000 of annual turnover from 1 January 2025. Article 11 businesses have calendar-year VAT periods and no input VAT recovery. Related-party turnover is aggregated when testing the threshold.
## Article 12
Article 12 is for persons who are not Article 10 registered and who make intra-EU acquisitions over €10,000 a year, or receive reverse-charge services.
## The EU SME scheme
The EU cross-border SME scheme carries a €100,000 Union threshold.
## Choosing
The choice depends on whether you need to recover input VAT. A business with large purchases will usually want Article 10, even if its turnover is below €35,000.
## What Finn does
Finn watches turnover against €35,000 and flags the move from Article 11 to Article 10. You register with MTCA.
Source: https://legislation.mt/eli/cap/406/eng
Real-World Examples
Freelancer under €35,000
A freelancer with low turnover and few purchases registers under Article 11.
Growing shop
A shop buys stock and wants input VAT recovery. It registers under Article 10.
Online importer
A business makes intra-EU acquisitions over €10,000 a year and registers under Article 12.
Common Mistakes to Avoid
- Choosing Article 11 when input VAT recovery matters
- Ignoring related-party turnover
- Missing the 30-day window for Article 10
- Confusing €35,000 with the €100,000 EU scheme
Frequently Asked Questions
Which registration recovers input VAT?
Article 10 only.
What is the Article 11 threshold?
€35,000 of annual turnover from 1 January 2025.
What are Article 11 VAT periods?
Calendar years.
What triggers Article 12?
Intra-EU acquisitions over €10,000 a year, or reverse-charge services received.
When must I register under Article 10?
Within 30 days of the first supply.
Practical Tips
- Compare input VAT with output VAT before choosing
- Track related-party turnover
- Register within 30 days where Article 10 applies
- Review the choice when turnover grows
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