The main law governing the value added tax in Malta is the VAT Act and its subsidiary legislation which provide for the registration of companies and individuals for this tax. According to the law, both natural persons and legal entities involved in an economic activity, are deemed taxable. The following activities fall in the category of supply of goods and products liable for VAT:
Our lawyers in Malta can offer more information about carrying out economic activities under the VAT Act.
Companies and individuals are required to register for VAT in Malta under one of the following categories:
Maltese companies registering for VAT under Article 10 will receive a VAT number with the MT prefix which can also be used as an EORI number. Maltese companies registering for VAT under Articles 11 and 12 will receive VAT numbers without the MT prefix.
For each of the above category, the legislation imposes certain thresholds. These are:
Our Maltese lawyers can explain in details the VAT registration categories.
Companies and individuals registering for the Maltese VAT are required to submit the following documents with the VAT Department:
The VAT registration procedure takes around three or four weeks.
For assistance with the VAT registration procedure, please contact our Maltese law firm.
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