Registering for tax with the Maltese Tax Authorities

Registering for tax in Malta is no different from other countries and it actually comes with a number of benefits. Every business operating in Malta is mandated to register for tax with the Department of Inland Revenue in Malta in order to legally operate on the market. To be recognized as a taxpayer, you should obtain a Maltese PE number, which is also issued out by the department of inland revenue. This will allow you to legally retain and pay taxes for both your company and for your employees. 
The taxes paid by businesses operating in Malta are in compliance with the social security act of 1987. Maltese companies which comply with all the laws and regulations have a greater chance of success since they can qualify for the national insurance contributions. 
Every business operating in Malta is subject to a VAT of 18% (7% in the tourism and hospitality sector and 5% in food, electricity and medical services). Entities which deal with the supply of products or delivery of services must abide by the rules of value added tax registration.
VAT Registration may not be necessary for the following:

  • EU Nationals who have their social security number. These are registered automatically;
  • Third-country nationals as they are automatically registered when they obtain their work permits;
  • Unregistered taxpayers who will purchase or sell property in Malta but have obtained their TIN from a secure online registration system used by the Notary.

For foreigners, registration depends on the frequency of their visits in Malta on business grounds. Foreigners can apply for residents in Malta—Maltese self- employed residents do not have to necessarily register value added tax. They can use their ID number as their tax registration numbers. Non-Resident registration is also possible through the Expatriates Section within the Commissioner for Revenue.
Malta also provides online application forms for tax registration. These include:

  • Expatriates taxpayer registration form;
  • Application for the registration of an employer by an individu;
  • Application for the registration of an employer on behalf of the company or other of persons;
  • Registration of an employer (in terms of the final settlement system Rules Ln88/98).

Professional Assistance
For professional help and assistance, on how to register for tax in Malta, reach out to SIGTAX. Our team of accountants, lawyers, and consultants stay au courant with the latest business trends and regulations in Malta. Thus, you can be confident that you will get relevant info which guides you to do everything the right way and in your favor.


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