Partnership en nom collectifMalta
What it takes to form, own and run a general partnership in Malta, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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formed by two or more partners and operates under a partnership ... name and has its obligations guaranteed by the unlimited and joint ... and several liability of all the partners
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formed by two or more partners and operates under a partnership ... name and has its obligations guaranteed by the unlimited and joint ... and several liability of all the partners
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The fee payable upon registration of partnership is charged depending on the ... contribution as prescribed in the Companies Act. No bank deposit slip is required in
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any partnership en nom collectif and any ... partnership en commandite constituted ... under the Companies Act or under the Commercial ... Partnerships Ordinance
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Does not apply
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 2
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formed by two or more partners and operates under a partnership ... name and has its obligations guaranteed by the unlimited and joint ... and several liability of all the partners
- A local company secretary
- Does not apply
- A local registered agent
- Not required
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(c) the registered office in Malta of the partnership;
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the Partnership en nom collectif.
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the Partnership en nom collectif are in our records.
What is public
- Shareholders
- Public
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In the case of the registration of a partnership, where anyone of the partners of the ... proposed partnership is a body corporate, then the Form BO (1) must be filed together
- Beneficial owners
- To those with a legitimate interest
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In the case of the registration of a partnership, where anyone of the partners of the ... proposed partnership is a body corporate, then the Form BO (1) must be filed together
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Owners choose
A partnership en nom collectif or en commandite is a company for income tax only if it has elected to be treated as a company under art. 27(6) of the Income Tax Management Act, for as long as the election remains in force; otherwise it is not within the 35% company charge.
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any partnership en nom collectif and any ... partnership en commandite constituted ... under the Companies Act or under the Commercial ... Partnerships Ordinance
- CFC rules in Malta
- Yes
Close it
Closing it
The other end, which most guides leave out.
- Route
- Dissolution (art. 35 for a partnership en nom collectif), notice of dissolution to the Registrar within fourteen days, winding up, then the Registrar strikes the name off the register and publishes a notice.
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(e) if the number of partners is reduced below two and ... remains so reduced for more than six months
- Statutory fee
- Not in our records
Every business in Malta
VAT
- 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
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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
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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.
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Persons established outside Malta may also be liable to register for VAT in Malta
- Returns filed
- Quarterly
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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
- Registration page read 2026-10-22
Portals and registers
- 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
Payment and banking services
4 services name Malta on their own list: Paysera, Airwallex, Stripe, Revolut. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- General partnershipDerived our grouping, the same words in every country
- Name in law
- Partnership en nom collectif
- ISO 20275 code
- JOZNSecondary GLEIF, Entity Legal Forms code list