Private Limited Liability Company (kumpanija privata) LtdMalta

Applies to a Private Limited Liability Company (kumpanija privata) (Ltd) in Malta, with one shareholder who is also the sole director. Other forms have their own requirements. Read 31 Oct 2026 · reviewed 31 Oct 2026 · how we check

The director can do

18 of the 20 below

personally, through the authorities’ own services.

A professional the law requires

• A company secretary Keep the office of company secretary filled
• A licensed auditor — unless the company is a private company that on its balance sheet date does not exceed at least two of Statutory audit of the annual accounts

Not required here

Identity verification of directors with the registry · General business or trade licence renewal · Mandatory workplace pension or provident scheme · Insurance an employer must hold by law · Notification of processing and the data protection fee (abolished) · Municipal or local tax on companies or premises

● a professional the law requires.

Unless an item says otherwise, the director can do it personally through the authority’s own service. Most services need a one-off registration first.

Every year 8

1. File the annual accounts with the Malta Business Registry
   10 months and 42 days after the end of the accounting period · from the registry
   How, cost and sources

   Where

   MBR online filing of annual accounts (BAROS)

   Steps

   1. Prepare the annual accounts for the accounting reference period
   2. Lay the annual accounts before the company in general meeting for approval
   3. Attach the auditors' report and the directors' report, unless a declaration form is filed
   4. Complete Form DD2 with the first set of accounts and Form DD1 with every later set; for a small company use Form DD4 with the first accounts and Form DD3 thereafter
   5. File the accounts through the MBR online portal

   Done when

   The Registrar records the accounts as filed and the MBR submission confirmation is kept.

   If missed

   Every officer of the company in default is liable to a penalty, and to a further penalty for every day the default continues.

   Who

   The directors deliver the accounts and file them through the MBR online portal; filing is online only. An auditor's report must accompany them unless the company is exempt.

   Official mbr.mt read 31 Oct 2026

   Quote (3)

   Companies are also required to file a copy of the annual accounts.

   The annual accounts must be approved within 10 months from the end of the financial year and filed within 42 days following the 10-month period.

   Annual Accounts are to be filed online through the Online portal.

2. File the annual return and the annual beneficial owners confirmation
   Each year on the anniversary of registration · from the registry
   How, cost and sources

   Where

   MBR annual return in the prescribed form (Seventh Schedule form), filed online or on paper

   Steps

   1. Prepare the annual return in the prescribed form
   2. Make the return up to the anniversary of the company's registration
   3. Sign the return by a director or the company secretary
   4. Pay the registration fee according to the authorised share capital
   5. File the return through the MBR online portal or in paper at the MBR offices

   Done when

   The Registrar registers the annual return and the entry carries the new anniversary date.

   Cost

   EUR 85 · EUR 85 online (EUR 100 on paper) where authorised capital does not exceed EUR 1,500; the scale rises to EUR 1,200 online (EUR 1,400 paper) above EUR 2,500,000.

   If missed

   Failure to file within 42 days of the made-up date starts penalties on the company, and every officer in default is liable to a penalty and a daily further penalty.

   Who

   A director or the company secretary signs the return; it can be filed online through BAROS or in paper at the MBR offices.

   Official mbr.mt read 31 Oct 2026

   Quote (3)

   All companies must prepare an Annual Return and Annual Beneficial Owners confirmation form (if applicable) in the prescribed format to be made up, upon each anniversary date of its registration.

   These must be filed with the Registrar of Companies within 42 days after the date to which the forms are made up.

   Both Forms need to be signed by a director or company secretary.

3. Report beneficial owners: annual confirmation and notices of change
   Each year on the anniversary of registration · from the registry
   How, cost and sources

   Where

   MBR register of beneficial owners: First Schedule forms filed through BAROS

   Steps

   1. Keep a record of the company's beneficial owners and the nature of their interest
   2. Deliver a notice of any change within fourteen days of the date the change is recorded with the company
   3. Attach a certified true copy of the identification document of every beneficial owner
   4. File the annual confirmation, made up to the anniversary of registration
   5. Sign the form by a director or the company secretary

   Done when

   The Registrar enters the information in the register of beneficial owners.

   If missed

   EUR 5,000, with a daily penalty of EUR 100, for failing to deliver the notice of change or the annual confirmation.

   Who

   A director or the company secretary signs the return or notice; certified copies of each beneficial owner's identification document accompany a notice of change.

   Official legislation.mt read 31 Oct 2026

   Quote (3)

   Every company shall, upon each anniversary of its registration, make a return in the form set out in the First Schedule, showing any change in details on beneficial owners such as name, country of residence or official identification document number, or confirm that no change in details took place

   The return, duly completed, shall be signed by at least one director of the company or the company secretary and delivered to the Registrar for registration within forty-two days after the date to which it is made up.

   the company shall, within fourteen days after the date on which the change is recorded with the company, deliver to the Registrar a notice, in the form set out in the First Schedule to these regulations, of the change

4. Statutory audit of the annual accountsNeeds a licensed auditor

   Only if: Required unless the company is a private company that on its balance sheet date does not exceed at least two of: balance sheet total EUR 46,600, net turnover EUR 93,000, average employees 2.

   How, cost and sources

   Where

   Appointment of a warranted auditor at the general meeting; the auditor's report is annexed to the accounts

   Steps

   1. Check the audit exemption thresholds against the year's balance sheet figures
   2. Appoint an auditor at the general meeting at which the annual accounts are laid
   3. Give the auditor access to the accounting records and the information required
   4. Receive the auditor's report for the accounting period
   5. Annex the report to the accounts laid before the general meeting and delivered to the Registrar

   Done when

   A signed auditor's report is annexed to the accounts, and the Registrar is notified of the auditor's warrant registration number.

   If missed

   If no auditor is appointed, the Registrar may apply to the court to fill the vacancy and the company must give the Registrar notice within two weeks; every officer in default of that notice is liable to an administrative penalty, and to a further administrative penalty for every day the default persists.

   Who

   Only a warranted auditor may be appointed and sign the report; the company notifies the Registrar of the auditor's warrant registration number.

   Official legislation.mt read 31 Oct 2026

   Quote (3)

   shall be exempted from the provisions of Chapter IX of Title I of Part V and from the requirements imposed by article 179 and the Third Schedule.

   Private companies which on their balance sheet dates do not exceed the limits of at least two of the three following criteria:

   A company shall, at each general meeting at which the annual accounts are laid, appoint an auditor or auditors to hold office from the conclusion of that meeting until the conclusion of the next general meeting at which such accounts are laid.

5. Hold the annual general meeting
   How, cost and sources

   Where

   General meeting of the members, convened by the directors

   Steps

   1. Convene a general meeting and specify in the notice that it is the annual general meeting
   2. Lay the annual accounts and the auditors' report before the meeting
   3. Record the resolutions passed by the members

   Done when

   The meeting is held and minuted, and the next one is held within fifteen months.

   If missed

   Every officer in default is liable to a penalty, and to a further penalty for every day the default continues.

   Who

   The directors convene the meeting; no professional is required, and resolutions are passed by the members.

   Official legislation.mt read 31 Oct 2026

   Quote (3)

   Every company shall in each year hold a general meeting as its annual general meeting in addition to any other meetings in that year, and shall specify the meeting as such in the notices calling it, and not more than fifteen months shall elapse between the date of one annual general meeting of the company and that of the next

   every officer of the company who is in default shall be liable to a penalty, and, for every day during which the default continues, to a further penalty.

   In respect of each accounting period of a company the directors shall lay before the company in general meeting for its approval copies of the annual accounts of the company for that period.

6. File the company's income tax return
   9 months after the end of the accounting period · from the tax calendar
   How, cost and sources

   Where

   Return of income furnished to the Commissioner for Revenue under article 10 of the Income Tax Management Act

   Steps

   1. Prepare the return of income and the self-assessment from the accounting records
   2. Attach the accounts, computations and documents the Commissioner requires with a company's return
   3. Furnish the return to the Commissioner by the date in the Commissioner's notice

   Done when

   The Commissioner accepts the return and the filing acknowledgement is kept.

   If missed

   Failing to furnish a return is an offence punishable on conviction by a fine of EUR 58 to EUR 465 and, in addition, double the tax undercharged.

   Who

   The company, through its directors, furnishes the return to the Commissioner; the Act imposes the duty on the person chargeable, not on an agent.

   Official legislation.mt read 31 Oct 2026

   Quote (2)

   The Commissioner may, by notice in writing, require any person to furnish him by not later than such date as may be prescribed with a return of income

   shall be guilty of an offence and shall, on conviction, be liable to a fine (multa) of not less than fifty-eight euro (58) and not exceeding four hundred and sixty-five euro (465)

7. Pay the balance of income tax by the tax settlement date
   9 months after the end of the accounting period · from the tax calendar
   How, cost and sources

   Where

   Payment to the Commissioner for Revenue of the tax shown in the self-assessment

   Steps

   1. Compute the tax payable from the self-assessment
   2. Set off provisional tax paid and any tax deducted at source
   3. Pay the balance to the Commissioner by the tax settlement date

   Done when

   The Commissioner's receipt shows the tax paid for the year of assessment.

   If missed

   The unpaid tax remains chargeable, with further tax or interest under article 44.

   Who

   The company pays its own tax through the Commissioner's payment channels; no agent is required by law.

   Official legislation.mt read 31 Oct 2026

   Quote (2)

   Tax chargeable for the year of assessment 1999 or any subsequent year of assessment shall be due and payable by not later than such date, being a date not earlier than the tax return date as determined in accordance with article 10, during that year, in the Income Tax Acts referred to as the

   If any person fails to pay any tax as prescribed under or pursuant to this article he shall be chargeable with the tax which should have been so paid and, in addition, with further tax or interest as provided for in article 44

8. Pay provisional tax during the year
   30 April · from the tax calendar
   How, cost and sources

   Where

   Provisional tax payments to the Commissioner for Revenue in the year preceding the year of assessment

   Steps

   1. Estimate the liability for the coming year of assessment
   2. Pay each provisional instalment to the Commissioner on the prescribed date
   3. Set the provisional tax paid against the tax shown in the self-assessment

   Done when

   The Commissioner's receipts show the provisional tax paid for the year of assessment.

   If missed

   The unpaid tax remains chargeable, with further tax or interest under article 44.

   Who

   The company pays provisional tax itself; the Act places the duty on every person chargeable.

   Official legislation.mt read 31 Oct 2026

   Quote (2)

   provisional tax shall be paid to the Commissioner in the year immediately preceding the year of assessment by every person in respect of his liability for the year of assessment in such amount and in such manner and on such date as may be prescribed

   If any person fails to pay any tax as prescribed under or pursuant to this article he shall be chargeable with the tax which should have been so paid and, in addition, with further tax or interest as provided for in article 44

Each quarter or month 2

1. File the periodic VAT return
   Day 15 of the following month · from the tax calendar
   How, cost and sources

   Where

   VAT return under article 27, on the prescribed form or through the Commissioner's web portal

   Steps

   1. Declare the output tax and the input tax for the tax period
   2. Complete the return for each three-month tax period
   3. Furnish the return by the fifteenth day of the second month after the period ends
   4. Pay the tax shown in the return

   Done when

   The Commissioner accepts the return and the acknowledgement is kept.

   If missed

   Failing to furnish a return is an offence for which the court may impose a fine of EUR 700 to EUR 3,500.

   Who

   The registered person furnishes the return, on the prescribed form or electronically through the Commissioner's web portal.

   Official legislation.mt read 31 Oct 2026

   Quote (3)

   Every person registered under article 10 shall furnish the Commissioner with a tax return for every tax period by not later than the fifteenth day of the second month following the month during which that tax period ends.

   Except as otherwise provided in this article, a tax period means a period of three (3) calendar months

   shall, on conviction, be liable to a fine (multa) of not less than seven hundred euro (€700) and not exceeding three thousand and five hundred euro (€3,500)

2. Report and remit payroll tax and social security contributions
   1 month after the end of the month · from the tax calendar
   How, cost and sources

   Where

   Final Settlement System (FSS) monthly remittance and payment advice, with the Class One social security contribution

   Steps

   1. Deduct tax from each employee's emoluments under the FSS
   2. Complete the monthly payment advice with the monthly and cumulative totals
   3. Remit the tax deducted by the last working day of the following month
   4. Pay the employer's and employee's Class One social security contributions
   5. Issue a Payee Statement of Earnings to each employee by 31 January of the following year
   6. Submit the Payer's Annual Reconciliation Statement with those statements by 15 February

   Done when

   The Commissioner receives the remittance with the payment advice and the contributions are credited.

   If missed

   A default notice imposes the FSS additional tax prescribed in Schedule C — for example for a missing monthly payment advice or payer's annual reconciliation statement — and requires payment within ten days; each further notice for the same default doubles the amount.

   Who

   The payer deducts the tax and remits it with the monthly payment advice; the employer is liable for both shares of the social security contribution.

   Official legislation.mt read 31 Oct 2026

   Quote

   Every payer shall, by the last working day of the month following that during which he has made payments of emoluments, remit to the Commissioner the total amount of tax deducted or which should have been deducted therefrom in accordance with these rules.

   Official legislation.mt read 31 Oct 2026

   Quote (2)

   The employer shall, in the first instance, be liable to pay both the contribution payable by himself and also, on behalf of and to the exclusion of the employed person, the contribution payable by that person

   For every person who is employed in insurable employment, three contributions per week shall be payable

Thresholds to watch 3

1. Watch the VAT registration threshold and the small-enterprise ceiling
   Watch: domestic annual turnover over EUR 35,000 in any 12 months

   Only if: Registration under article 10 is required within 30 days of the first taxable supply, with no minimum turnover. EUR 35,000 is the domestic threshold of the article 11 small-enterprise scheme: a person registered under article 11 stops qualifying on the date turnover exceeds EUR 35,000 in a calendar year.

   How, cost and sources

   Where

   Application for registration under article 10 of the Value Added Tax Act

   Steps

   1. Monitor domestic annual turnover against the EUR 35,000 domestic threshold
   2. Apply to the Commissioner for registration within thirty days of the first taxable supply
   3. Move from article 11 to article 10 registration on the date the threshold is exceeded

   Done when

   The Commissioner registers the person and issues a VAT identification number.

   If missed

   Failing to apply for registration within thirty days of the first taxable supply is an offence punishable on conviction by a fine of EUR 700 to EUR 3,500.

   Who

   The taxable person applies for registration to the Commissioner; no agent is required by the Act.

   Official legislation.mt read 31 Oct 2026

   Quote (3)

   A taxable person established in Malta who is not registered under this article or under article 11 shall apply to be registered under this article by not later than thirty days from the date on which he makes a supply for consideration in Malta other than an exempt without credit supply.

   Domestic threshold" means the threshold fixed in Malta in accordance with Article 284(1) of Council Directive 2006/112/EC which shall be an amount equivalent to thirty-five thousand euro (€35,000).

   A person registered under article 11 shall continue to qualify as a small enterprise where his turnover during a calendar year does not exceed the Domestic threshold

2. VAT on goods sold to consumers in other EU states (Union OSS and IOSS)
   Watch: union annual turnover on distance sales over EUR 10,000 in any 12 months

   Only if: EU-wide threshold of EUR 10,000 a year for intra-Community distance sales of goods; above it VAT is due where the customer is. Distance sales of imported goods not exceeding EUR 150 may be declared through IOSS.

   How, cost and sources

   Where

   One Stop Shop (Union scheme) registration and quarterly OSS return

   Steps

   1. Register for the Union scheme with the tax authority of the Member State where the business is established
   2. Provide the registration information electronically through that Member State's web portal
   3. Charge VAT at the rate of the Member State of consumption on distance sales above EUR 10,000
   4. Declare the supplies and pay the VAT through the quarterly OSS return

   Done when

   The Member State of identification confirms the registration decision and the OSS returns are accepted.

   Who

   The taxable person registers itself in the Member State of identification; the Union scheme uses the Member State where the business is established, which for a Maltese company is Malta.

   Official vat-one-stop-shop.ec.europa.eu read 31 Oct 2026

   Quote (2)

   The previous thresholds for distance sales of goods within the EU have been abolished and replaced by a new EU-wide threshold of EUR 10 000.

   The Import One Stop Shop (IOSS) has been created to simplify the declaration and payment of VAT for distance sales of low value goods not exceeding 150€ imported from third territories or third countries.

   Official vat-one-stop-shop.ec.europa.eu read 31 Oct 2026

   Quote

   For the Union scheme , the Member State of identification is the Member State in which the taxable person has established his business.

3. VAT on digital services sold to consumers in other EU states (OSS)
   Watch: union annual turnover on TBE services over EUR 10,000 in any 12 months

   Only if: EU-wide threshold of EUR 10,000 a year for cross-border supplies of telecommunications, broadcasting and electronic services to consumers; above it the supplier charges VAT where the customer is, and the Union OSS is the optional way to declare it in one return.

   How, cost and sources

   Where

   One Stop Shop: Union scheme for EU-established suppliers, non-Union scheme for suppliers outside the EU

   Steps

   1. Decide whether the Union scheme or the non-Union scheme applies
   2. Register in the Member State of identification through its web portal
   3. Charge VAT at the rate of the Member State of the consumer
   4. Declare and pay through the quarterly OSS return

   Done when

   The Member State of identification confirms the registration and the OSS returns are accepted.

   Who

   A Maltese supplier registers for the Union scheme in Malta; a supplier outside the EU may register in any Member State under the non-Union scheme through a web portal.

   Official vat-one-stop-shop.ec.europa.eu read 31 Oct 2026

   Quote

   Below this EUR 10 000 threshold, supplies of TBE (telecommunications, broadcasting and electronic) services and distance sales of goods within the EU may remain subject to VAT in the Member State where the taxable person is established.

   Official vat-one-stop-shop.ec.europa.eu read 31 Oct 2026

   Quote (2)

   Non-Union scheme : Any taxable person, not established in the EU, who supplies services to non-taxable persons taking place in the EU, can register in the non-Union scheme.

   In practice, Member States will provide a web portal for the submission of this information.

When something changes 1

1. Notify the Registrar of changes to officers, address and shares
   Within 14 days of the change of officers · from the registry
   How, cost and sources

   Where

   MBR returns of change: Form K for officers, Form Q for the registered office, Form T for shares

   Steps

   1. Identify the change and the return that reports it
   2. Update the company's own registers first
   3. File Form K for a change of director or company secretary
   4. File Form Q for a change of registered office
   5. File Form T for a transfer or transmission of shares, with the beneficial ownership form where required

   Done when

   The Registrar registers the return and the public register shows the change.

   If missed

   Failure to submit the return on time results in penalties for company officers, with additional penalties for each day the default continues.

   Who

   The directors or the company secretary file the return themselves, online or on paper; the company secretary is a mandatory office but filing is not reserved to a professional.

   Official legislation.mt read 31 Oct 2026

   Quote

   Every company shall send to the Registrar for registration a return of any change among its directors, or company secretary or in the representation of the company, specifying the date of the change, together with the name and residence or name, registered office and registration number, as the case may be, of any new director or company secretary, within fourteen days from the happening thereof

   Official mbr.mt read 31 Oct 2026

   Quote (2)

   Changes in directors or company secretary require the completion of Form K.

   When shares are transferred or transmitted due to death (causa mortis), the company must submit a notice to the Registrar of Companies within 14 days for transfers and 1 month for transmissions

At all times 4

1. Keep the company's statutory registers
   How, cost and sources

   Where

   The company's own registers, kept at the registered office or the place the directors choose

   Steps

   1. Open a register of members with names, addresses, shares held and dates of entry and cessation
   2. Open a register of debentures with the registered holders and the debentures held
   3. Keep a record of the beneficial owners and the nature and extent of their interest
   4. Keep the registers at the registered office or another place specified in the memorandum or articles
   5. Make the registers available for inspection

   Done when

   The registers exist, are up to date and are held at the registered office or the place named in the memorandum.

   If missed

   Every officer in default is liable to a penalty, and to a further penalty for every day the default continues.

   Who

   The directors keep the registers; no professional is required. The register of members must be open to members and the register of debentures to any person.

   Official legislation.mt read 31 Oct 2026

   Quote (3)

   Every company shall keep a register of its members

   Every company shall keep a register of debentures

   The register of members shall be kept at the registered office of the company or at such other place as may be specified in the memorandum or articles.

2. Maintain a registered office in Malta and notify a change
   Within 14 days of the change of registered office · from the registry
   How, cost and sources

   Where

   Memorandum of association, and Form Q return of change of registered office

   Steps

   1. State the registered office in Malta and the electronic mail address in the memorandum
   2. Keep the office at an address in Malta
   3. File a Form Q return within fourteen days of a change, signed by a director or the company secretary
   4. Attach the consent letter of the owner of the new address
   5. Check the register shows the new address

   Done when

   The Registrar registers the return and the register shows the new registered office.

   If missed

   Failure to submit the return on time results in penalties for company officers, with additional penalties for each day the default continues.

   Who

   The company chooses the address and files the change itself; the return is signed by a director or the company secretary, with the new owner's consent letter.

   Official legislation.mt read 31 Oct 2026

   Quote

   the registered office in Malta and the electronic mail address of the company

   Official mbr.mt read 31 Oct 2026

   Quote (2)

   The registered office must be in Malta, and the return should be signed by a director or the company secretary.

   To update the registered office of a company, a return (Form Q) must be filed with the Registrar of Companies.

3. Keep the office of company secretary filledNeeds a company secretary
   How, cost and sources

   Where

   Appointment by the directors, named in the memorandum at formation and notified on Form K on a change

   Steps

   1. Appoint an individual, or a body corporate registered as a company service provider, as company secretary
   2. Satisfy the directors' duty that the appointee has the requisite knowledge and experience for the office
   3. Include the name and residence of the first company secretary in the memorandum on formation
   4. Notify the Registrar on Form K within fourteen days of a change in the office
   5. Appoint a replacement within fourteen days if the post becomes vacant

   Done when

   The Registrar's register shows a current company secretary, and the confirmation of each Form K filing is kept.

   If missed

   If the post becomes vacant and is not filled within fourteen days, every director in default is liable to a penalty and to a further penalty for every day the default continues.

   Who

   The directors make the appointment, but for the default company (one shareholder who is also the sole director) the law bars the only candidate: no company may have as its company secretary its sole director, so someone else must be appointed. The office is not reserved to a licensed person: an individual secretary need not be a company service provider, while a body corporate may act only if it is registered as one, unless the Company Service Providers Act does not require it. Article 211(4) lets the sole director of an exempt company hold the office.

   Official legislation.mt read 31 Oct 2026

   Quote (3)

   Every company shall have a company secretary.

   No company shall: (a) have as company secretary its sole director;

   (3) It shall be the duty of the directors of a company to take all reasonable steps to ensure that the company secretary is an individual who appears to them to have the requisite knowledge and experience to discharge the functions of company secretary, or is a body corporate as referred to in sub-article (2)(c).

4. Keep the accounting records for ten years
   Keep for 10 years
   How, cost and sources

   Where

   The company's own accounting records, kept at the registered office or where the directors think fit

   Steps

   1. Keep proper accounting records of money received and expended, assets and liabilities, and stock
   2. Keep them at the registered office or another place the directors choose
   3. Where kept outside Malta, send accounts and returns to a place in Malta at intervals not exceeding six months
   4. Keep them for ten years

   Done when

   The records exist for the whole ten-year period and are open to inspection by the officers.

   If missed

   An officer in default is guilty of an offence and liable on conviction to a fine of up to EUR 11,646.

   Who

   The directors keep the records; no professional is required by the Act.

   Official legislation.mt read 31 Oct 2026

   Quote (3)

   Notwithstanding the provisions of article 26 of the Commercial Code, the accounting records of the company shall be kept for a period of ten years

   The accounting records shall be kept at the registered office of the company or at such other place as the directors think fit, and shall be at all times open to inspection by the officers of the company

   shall be guilty of an offence and liable on conviction to a fine (multa) of not more than eleven thousand and six hundred and forty-six euro (€11,646)

Once, at the start 2

1. Register as an employer and notify Jobsplus of the engagement
   Within 15 days of the date the first emoluments due to the employee start to accrue

   Only if: Before the first payroll: register as a payer with the Commissioner within 15 days of the first emoluments accruing, and notify Jobsplus of the employment.

   How, cost and sources

   Where

   Jobsplus engagement form and registration as a payer under the Final Settlement System

   Steps

   1. Obtain a PE number from Jobsplus on recruiting the first employee
   2. Submit the engagement form through the Jobsplus website, with the company number and VAT number
   3. Register as a payer with the Commissioner within fifteen days of the first emoluments accruing

   Done when

   Jobsplus acknowledges the engagement form and the Commissioner registers the payer.

   If missed

   An employer that has not notified Jobsplus receives an intimation to pay a penalty of EUR 500 within fifteen days; if it is not paid, the offence carries a fine of EUR 500 to EUR 2,500 on conviction. Failing to register as an FSS payer carries an FSS additional tax of EUR 115 imposed by a default notice.

   Who

   The employer registers itself. Jobsplus states that a sole owner of a registered company has a separate legal status from the company, so the owner submits an engagement form as an employee of the company, with the designation Managing Director or Director.

   Official legislation.mt read 31 Oct 2026

   Quote

   Any employer, who employs another person whole-time, part-time or otherwise under a definite or indefinite contract or on probation shall notify Jobsplus of such employment by any means which may be established by Jobsplus from time to time.

   Official legislation.mt read 31 Oct 2026

   Quote

   Every person shall, as from the 1st day of January, 1998, register as a payer with the Commissioner within fifteen days from the date the first emoluments due to be paid by him to a payee start to accrue

   Official jobsplus.gov.mt read 31 Oct 2026

   Quote

   On the engagement form, the Company Number (from Malta Business Registry), VAT Number and PE Number (in case of having employees) should be included.

2. The first accounting period may run up to eighteen months
   How, cost and sources

   Where

   Notice of accounting reference date to the Registrar, then the first annual accounts through the MBR online portal

   Steps

   1. Fix the accounting reference date by notice within nine months of registration, or accept 31 December
   2. Choose the first accounting reference period, ending on that date, of not less than six months and not more than eighteen months from registration
   3. Prepare the annual accounts for the first period
   4. Lay them before the general meeting within ten months of the period end, reduced by the days the period exceeds twelve months and never below three months
   5. Deliver the accounts to the Registrar within forty-two days after the end of the laying period

   Done when

   The Registrar records the first annual accounts, and the company's next period is the twelve months beginning after the first accounting reference period.

   If missed

   Every person who was a director immediately before the end of the period for laying the accounts is liable to a penalty, and to a further penalty for every day the default continues.

   Who

   The directors fix the accounting reference date by notice to the Registrar and prepare the first accounts; both can be done through the MBR online portal, and no professional is required by the Act.

   Official legislation.mt read 31 Oct 2026

   Quote (3)

   A company's first accounting reference period shall be such period ending with its accounting reference date as begins on the date of its registration and is a period of not less than six months and not more than eighteen months

   no such notice shall have effect unless it is given before the end of nine months beginning with the date of the company's registration

   Where a company's first accounting period is a period of more than twelve months from the date of its registration, the period otherwise allowed for laying before and approval by the company in general meeting of annual accounts shall be reduced by the number of days by which the relevant accounting period is longer than twelve months. However, the period allowed shall not by this provision be reduced to less than three months after the end of that accounting period.

General information, not advice: what the law and the authorities state, for the default case.

Standard rate

18%

Official European Commission, Taxes in Europe Database situation on 2026-07-01

Other rates

• 12% Supplies listed in the Fifth Schedule to the VAT Act
• 7% Supplies listed in the Fifth Schedule to the VAT Act
• 5% Supplies listed in the Fifth Schedule to the VAT Act

Official mtca.gov.mt read 22 Oct 2026

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The reduced rates applicable in Malta are 12%, 7%, 5% or 0%.

Registration threshold

EUR 35,000

domestic turnover (the domestic threshold for the article 11 small-enterprise scheme); calendar year

Official mtca.gov.mt read 22 Oct 2026

Quote

A taxable person, established in Malta must register for VAT purposes under Article 10 of the VAT Act

A foreign company

Registers from its first taxable supply

The article 10 duty to register is framed for a taxable person established in Malta; a business making taxable supplies in Malta without establishment there registers from its first such supply, the article 11 small-enterprise threshold being a domestic scheme. The registration FAQ read says nothing on whether a representative must be appointed.

Official mtca.gov.mt read 22 Oct 2026

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Persons established outside Malta may also be liable to register for VAT in Malta

Returns filed

Quarterly

Official mtca.gov.mt read 22 Oct 2026

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submit periodic VAT returns (generally covering a three-month period) electronically by not later than the twenty-second (22nd) day of the second month following the month during which the relevant tax period ends

Tax authority

Malta Tax and Customs Administration (MTCA)

Registration page read 2026-10-22

• Business registerMalta Business Registry (MBR)
• Tax authorityCommissioner for Revenue (Office of the Commissioner for Revenue)
• Tax treatiesOffice of the Commissioner for Revenue - Double Taxation Treaties

4 services name Malta on their own list: Paysera, Airwallex, Stripe, Revolut. Each provider, and what a listing means.

Kind

Private limited company

Derived our grouping, the same words in every country

Name in law

Private Limited Liability Company (kumpanija privata) (Ltd)

ISO 20275 code

V89C

Secondary GLEIF, Entity Legal Forms code list