webinars, guides and products, Registration under Article 11 applies to businesses with an annual turnover of over the EUR14,000 threshold and are therefore exempt from registration. Malta’s VAT legislation is harmonized with the EUR’s Council Directive after it became a EU member state. You can also register for article 10 in order to be able to claim a deduction of VAT during the initial stages, and later change the registration under article 11, however this can only be done after a period of 36 months. However the Malta Customs Department accepts no responsibility or liability whatsoever with regards to the information in this report. The easiest way to do this is to apply online through the VAT website, the form is easy to complete. The VAT return must be accompanied by an auditor’s certificate. Input VAT is recovered through the submission of VAT returns by means of a credit against output VAT. For example, an electrician or catering services. Businesses registered under Article 11 receive a VAT identification number, Either non-taxable legal persons (entities that are not deemed economically active in terms of the VAT Act  for example, pure holding companies, hospitals and schools), or, Exempt taxable persons (not registered under Article 10, and not required to be registered under Article 11,  for example insurance companies, medical practitioners), Copy of the certificate of registration at the Companies’ Register, Copy of the passport or identity card of the director signing the VAT registration application. Have a question about our products and services? The EORI number is a reflection of the VAT number. Output tax is the VAT charged when the supply of goods or services is taking place. We connect you with reputable and licensed service providers in Malta. The standard rate for most products and services is 18% but reduced rates are in place for certain economic activities. Most financial services are not subject to VAT and economic activities outside the EU, VAT does not apply. Additionally, the recipient business should ensure the seller knows their VAT number, or the seller will have no choice but to treat it was a B2C sale and apply VAT. Once the registration has been granted, a unique Maltese VAT number is allocated to the company. What are the Maltese VAT registration thresholds? Article 10 registration also applies to sellers from other EU member states making distance sales to non-taxable customers in Malta. We use cookies to personalise content and ads, to provide social media features and to analyse our traffic. Sign this declaration form ' part investiment dirett ieĦor ta ’ l-Identita ’ ) 4 no VAT:! Payments are up to date the applicable thresholds for taxable supplies in Malta there... To sellers from other EU member states have a fixed format for their VAT numbers business is... 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