[
    {
        "role": "user",
        "content": "what%20is%20the%20process%20to%20get%20a%20vat%20number%20in%20malta%3F"
    },
    {
        "role": "assistant",
        "content": "Here\u2019s a clear, up-to-date guide (as of mid-2026) on how to get a VAT number in Malta, including the different registration types, thresholds, documents needed, and process steps.\n\n---\n\n## 1. Types of VAT Registration in Malta\n\nUnder the Maltese VAT Act (Cap. 406), there are three main articles or schemes under which you can register for VAT. The type you need depends on your turnover, business activity, and whether you're established in Malta or abroad. ([egmassurance.com](https://egmassurance.com/articles/vat-registration-malta-guide?utm_source=openai))\n\n| Registration Type | Article | When It Applies | Key Features |\n|---|---|---|---|\n| **Standard VAT** | Article 10 | For most businesses with annual **domestic turnover** exceeding **\u20ac35,000**; or those making intra-EU supplies or acquisitions, or wanting to reclaim input VAT. You may also choose Article 10 voluntarily even if below threshold. ([egmassurance.com](https://egmassurance.com/articles/vat-registration-malta-guide?utm_source=openai)) | VAT number with \u201cMT\u201d prefix; required to charge VAT; can reclaim input VAT; file returns quarterly. ([egmassurance.com](https://egmassurance.com/articles/vat-registration-malta-guide?utm_source=openai)) |\n| **Small Undertaking (Exempt)** | Article 11 | For businesses below the \u20ac35,000 domestic turnover threshold. Under Article 11 you **don\u2019t charge VAT**, and **you cannot reclaim input VAT**. ([egmassurance.com](https://egmassurance.com/articles/vat-registration-malta-guide?utm_source=openai)) |\n| **Special Intra-Community / Reverse-Charge Situations** | Article 12 | Applies if you make intra-EU acquisitions over \u20ac10,000, or receive services from abroad that are \u201creverse-charged,\u201d and you are not registered under Article 10. This registration often supplements a small business registration. ([egmassurance.com](https://egmassurance.com/articles/vat-registration-malta-guide?utm_source=openai)) |\n\n---\n\n## 2. Thresholds to Know\n\n- **Entry Threshold (Article 11)**: \u20ac35,000 annual domestic turnover for most goods or services supplies. ([egmassurance.com](https://egmassurance.com/articles/vat-registration-malta-guide?utm_source=openai))  \n- **Exit Threshold (leaving Article 10 to go under Article 11)**: usually **\u20ac24,000** (for \u201cother economic activities\u201d) or **\u20ac28,000** for those mainly supplying goods. ([mtca.gov.mt](https://mtca.gov.mt/docs/default-source/documents/personal-tax/self-employed/registration/06-small-undertakings-registered-as-exemptv2.pdf?sfvrsn=e13bd12c_1&utm_source=openai))  \n- **\u20ac10,000 threshold**: for intra-Community acquisitions of goods, triggering Article 12 registration. ([egmassurance.com](https://egmassurance.com/articles/vat-registration-malta-guide?utm_source=openai))  \n\n---\n\n## 3. Legal and Business Criteria\n\nYou'll need to be considered a **taxable person undertaking an economic activity**, which includes:\n\n- Trade, profession, business, personal services or exploitation of property to obtain income continuously. ([cfr.gov.mt](https://cfr.gov.mt/en/vat/general_information/Pages/Frequently-Asked-Questions.aspx?utm_source=openai))  \n- Individuals, companies, partnerships, or branches of foreign entities. Pure holding companies without business operations generally don\u2019t qualify. ([egmassurance.com](https://egmassurance.com/articles/vat-registration-malta-guide?utm_source=openai))  \n\n---\n\n## 4. Required Documents & Information\n\nWhen applying for VAT registration, expect to provide:\n\n- Identification (ID card or passport) of the applicant or authorized representative. ([cfr.gov.mt](https://cfr.gov.mt/en/faqs/Pages/VAT/VAT-FAQs.aspx?utm_source=openai))  \n- For companies: Memorandum & Articles of Association or equivalent. ([cfr.gov.mt](https://cfr.gov.mt/en/faqs/Pages/VAT/VAT-FAQs.aspx?utm_source=openai))  \n- Business address, description of economic activity, expected turnover. ([egmassurance.com](https://egmassurance.com/articles/vat-registration-malta-guide?utm_source=openai))  \n- Proof of business establishment, trade license or professional warrants if applicable. ([egmassurance.com](https://egmassurance.com/articles/vat-registration-malta-guide?utm_source=openai))  \n\n---\n\n## 5. How to Apply\n\n1. **Access the Online Portal**  \n   Use the MTCA (Malta Tax & Customs Administration) / Commissioner for Revenue **CFR e-Services** system. New applicants apply through specific online forms based on their status (sole proprietor, company, etc.). ([cfr.gov.mt](https://cfr.gov.mt/en/eServices/Pages/Online-VAT-Registration.aspx?utm_source=openai))\n\n2. **Fill in the Application**  \n   Choose which article (10, 11, or 12) you are registering under. Include all required business details and submit the supporting documents. ([egmassurance.com](https://egmassurance.com/articles/vat-registration-malta-guide?utm_source=openai))\n\n3. **Submit & Await Decision**  \n   Once submitted, if everything is in order, registration is usually processed in a few working days. ([egmassurance.com](https://egmassurance.com/articles/vat-registration-malta-guide?utm_source=openai))\n\n4. **Receive VAT Number**  \n   If you are under Article 10 or 12, your VAT number will start with \u201cMT\u201d. Under Article 11, the VAT number does **not** have the \u201cMT\u201d prefix. ([egmassurance.com](https://egmassurance.com/articles/vat-registration-malta-guide?utm_source=openai))  \n\n---\n\n## 6. Obligations After Registration\n\n- **VAT returns & declarations**  \n  \u2003 \u2022 Article 10: typically quarterly returns due within 45 days after quarter-end (6 weeks after quarter-end) ([egmassurance.com](https://egmassurance.com/articles/vat-registration-malta-guide?utm_source=openai))  \n  \u2003 \u2022 Article 11: single annual declaration by 15 March of following year. ([egmassurance.com](https://egmassurance.com/articles/vat-registration-malta-guide?utm_source=openai))  \n  \u2003 \u2022 Article 12: Annual declaration by 15 February + monthly/periodic notices for intra-Community or reverse charge transactions. ([egmassurance.com](https://egmassurance.com/articles/vat-registration-malta-guide?utm_source=openai))  \n\n- **Record keeping**: Invoices, receipts, VAT related documentation must be kept for at least six years. ([egmassurance.com](https://egmassurance.com/articles/vat-registration-malta-guide?utm_source=openai))  \n\n- **Monitor your turnover**: If your business under Article   11 exceeds thresholds, you must switch to Article 10. If under Article 10, you might be able to change but have to meet exit thresholds and minimum period (usually 12 months as of 2025) before switching. ([egmassurance.com](https://egmassurance.com/articles/vat-registration-malta-guide?utm_source=openai))  \n\n---\n\nIf you like, I can also walk you through a sample filled application or help you figure out which article applies to your specific case. Do you want that?"
    }
]