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Malta - VAT registration guide

Updated by Michael Caruana, PKF Malta

VAT registration threshold – local establishment	€0

VAT registration threshold – no local establishment	€0

Voluntary VAT registration	Voluntary VAT registration is possible in Malta under article 10 of the Maltese VAT Act if the Office of the Commissioner for Revenue is satisfied that the person carries on, or intends to carry on, an economic activity and is likely to be entitled to claim input tax credits, or that the person has made or is likely to make intra-EU acquisitions.

How to register for VAT	Businesses making taxable supplies in Malta are required to register for VAT within 30 days of making the first taxable supply. �� A Maltese VAT registration application can be made electronically by completing the appropriate VAT registration form (ie for a sole proprietor