Value Added Tax Act, Cap. 406

Which Malta VAT registration do you need?

Malta has three registrations, not tiers. Article 10 is full registration: an MT VAT number, VAT charged, input tax recovered. Article 11 is the small-enterprise scheme under €35,000, with neither. Article 12 covers intra-community acquisitions and reverse-charge services.

€35,000

Domestic threshold for the Article 11 small-enterprise scheme

VAT Act, Sixth Schedule

30 days

to apply under Article 10 from the first supply for consideration in Malta

VAT Act, article 10(1)

€10,000

acquisitions threshold that triggers Article 12 registration

VAT Act, Third Schedule Part Three

Question 1

Where is the business established?

Establishment is decided by article 2(2) and 2(3) of the VAT Act, not by where the company is incorporated alone.

Malta VAT registrations compared

Last updated 2026-08-15

The five registrations in Part III of the Value Added Tax Act, what each is for, what triggers it and what it obliges. This is the same logic the checker applies.

Malta VAT registrations compared
Registration	Who it is for	Trigger or threshold	What it obliges
Article 10	Any taxable person making supplies in Malta on which they are liable, established in Malta or not, and anyone registering voluntarily	Within 30 days of the first supply for consideration in Malta other than an exempt without credit supply; no turnover threshold	MT-prefixed VAT number, VAT charged, input tax credit under article 22, VAT returns and recapitulative statements
Article 11	A taxable person established in Malta qualifying as a small enterprise	Domestic annual turnover of €35,000 or less; qualification is lost on the day the threshold is exceeded	Supplies exempt, no input tax credit, no MT prefix and not a VAT identification number, annual declaration by the 15th of the second month after period end
Article 11A	A taxable person established in Malta using the small-enterprise exemption in other Member States	Union annual turnover below the €100,000 Union threshold, and within each Member State's own threshold	Existing number with the EX suffix, quarterly declarations of turnover per Member State, cancellation within 15 working days of exceeding the Union threshold
Article 11B	A taxable person established in another Member State using the exemption for supplies in Malta	Deemed application once the Member State of establishment notifies Malta; effective only on the Commissioner's approval	Exempt supplies in Malta under item 16(3) of Part Two of the Fifth Schedule; obligations run through the Member State of establishment
Article 12	A taxable person not registered under Article 10, or a non-taxable legal person, making intra-community acquisitions or reverse-charge services	Intra-community acquisitions over the €10,000 acquisitions threshold, or any receipt or supply of reverse-charge services with no threshold	MT-prefixed number, VAT accounted for on the acquisition or service, no input tax credit; a person registered under Article 11 may need this as well

Malta's VAT small-enterprise scheme runs on a single Domestic threshold of €35,000 of turnover, set by item 5 of the definitions in the Sixth Schedule to the Value Added Tax Act.
An Article 11 registration number carries no MT prefix and is expressly not a value added tax identification number under article 13(3) of the Maltese VAT Act.
Registration under Article 12 for cross-border services has no threshold at all: it bites on the date the first reverse-charge service is received or supplied.
A Maltese business that registers under Article 10 cannot qualify as a small enterprise for the first twelve whole calendar months, unless the Commissioner accepts a conversion request and no input tax credits have been claimed.

How this was compiled, and how to cite it

Taken from Part III of the Value Added Tax Act (Cap. 406) as consolidated on 27 March 2026, together with the Sixth Schedule (small enterprises) and Part Three of the Third Schedule (acquisitions threshold). Articles 11, 11A and 11B were restructured by the Value Added Tax (Amendment) Act, 2024 (Act XXXVIII of 2024) and the Sixth Schedule was amended by the Value Added Tax Act (Amendment of Sixth Schedule) Regulations, 2024 (Legal Notice 346 of 2024); the Schedule as it now stands carries a single Domestic threshold, so guidance describing several different Maltese entry thresholds for different kinds of activity no longer matches it. Thresholds are stated exclusive of VAT.

Cite this page

“Malta VAT registrations compared”, Malta VAT Registration, https://maltavatregistration.com/ (updated 2026-08-15). Taken from Part III of the Value Added Tax Act (Cap. 406) as consolidated on 27 March 2026, together with the Sixth Schedule (small enterprises) and Part Three of the Third Schedule (acquisitions threshold). Articles 11, 11A and 11B were restructured by the Value Added Tax (Amendment) Act, 2024 (Act XXXVIII of 2024) and the Sixth Schedule was amended by the Value Added Tax Act (Amendment of Sixth Schedule) Regulations, 2024 (Legal Notice 346 of 2024); the Schedule as it now stands carries a single Domestic threshold, so guidance describing several different Maltese entry thresholds for different kinds of activity no longer matches it. Thresholds are stated exclusive of VAT.

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Worth knowing

The longer answers, with sources.

Malta VAT registration threshold: €35,000, and what counts towards it
Malta's VAT threshold is a single €35,000 Domestic threshold in the Sixth Schedule. What counts as turnover, when qualification is lost, and the related-person rule.
Malta VAT Article 11: what the small-enterprise scheme gives you
Article 11 exempts your supplies but gives no input tax credit, no MT prefix and no VAT identification number. What it obliges, and how you leave it.
Malta VAT rates: 18% standard, and the 12%, 7% and 5% cases
Malta's standard VAT rate is 18% under article 19. The Eighth Schedule sets 7% on licensed accommodation, 5% on electricity and listed goods, and 12% on named services.
VAT law in Malta: the VAT Act, Chapter 406
Malta's VAT law is the Value Added Tax Act, Chapter 406: which Part sets registration, rates and returns, and which Schedule holds the exemptions and rates.
Article 12 VAT Malta: who must register and when
Article 12 VAT Malta registration covers intra-community acquisitions over €10,000 and reverse-charge services, which have no threshold. Deadlines and cancellation.

What it does and does not check

The 6 things it checks

Article 10 full VAT registration, for businesses established in Malta and for non-established suppliers
Article 11 small-enterprise scheme and the €35,000 Domestic threshold
Article 11A cross-border small-enterprise exemption and the €100,000 Union threshold
Article 11B, for EU-established businesses using the exemption in Malta
Article 12, intra-community acquisitions and reverse-charge services
Based on the Value Added Tax Act (Cap. 406) as consolidated on 27 March 2026

Malta VAT Registration is an information site. It is not affiliated with the Malta Tax and Customs Administration or any Maltese authority, and nothing here is tax or legal advice. Every rule quoted is taken from the Value Added Tax Act (Cap. 406) as published on legislation.mt at the updated date above; schedules and thresholds are amended by legal notice, so confirm the current position before registering.

The questions we get

What is the VAT registration threshold in Malta?

€35,000 of turnover: the Domestic threshold in item 5 of the Sixth Schedule's definitions in the Value Added Tax Act. A Malta-established business at or below it may register under Article 11 as a small enterprise; above it, Article 10 applies. In principle Article 10 has none: the first supply for consideration in Malta triggers article 10(1)(a).

What is the difference between Article 10 and Article 11 in Malta?

Article 10 is full registration: an MT-prefixed number, VAT charged, input tax credit under article 22, and returns. Article 11 is the small-enterprise scheme: supplies exempt under item 16 of Part Two of the Fifth Schedule, no input tax credit, and an annual declaration instead of returns. Its number has no MT prefix and is not a VAT identification number.

What is an Article 12 VAT Malta registration for?

For accounting for VAT on transactions where the buyer, not the seller, is liable. Article 12(1) covers intra-community acquisitions once they exceed the €10,000 acquisitions threshold in a calendar year. Article 12(3) and (3a) cover services received or supplied cross-border under the reverse charge, and those have no threshold: the obligation dates to the day of the service.

How do I register for VAT online in Malta?

Every application, under Article 10, 11, 11A or 12, goes electronically through the Commissioner's designated web portal, under article 13(1) of the Value Added Tax Act. There is no paper route. The registration certificate comes through the same portal, showing the number, the article you are registered under and the effective date (article 13(2)).

What does a Malta VAT ID look like?

Article 10 and Article 12 numbers carry the MT prefix, Malta's ISO 3166 code, and are VAT identification numbers other EU businesses can check. An Article 11 number has neither, under article 13(3). An Article 11A number is the Article 10 or 11 number with the suffix EX.

How long do I have to register for VAT in Malta?

Thirty days for Article 10, from the supply that triggers it under article 10(1) or article 10(4). Article 12 is tighter: by the date of the intra-community acquisition crossing the threshold, or the date the reverse-charge service is received or supplied. Applications go electronically through the Commissioner's designated web portal, under article 13(1).

Can a business established outside Malta register under Article 11?

Only if established in another EU Member State, and then through Article 11B, not Article 11. The registration is deemed applied for once the Member State of establishment notifies Malta, and takes effect only on the Commissioner's approval. Article 11 itself is for taxable persons established in Malta. A business established outside the EU cannot use any small-enterprise route.

Do I still need to register if all my supplies are exempt?

Not under Article 10: article 10(1)(a) is triggered by a supply other than an exempt without credit supply. But Article 12 can still catch an exempt business. Intra-community acquisitions above €10,000, or any cross-border service received or supplied under the reverse charge, create the obligation regardless of what you sell.

Sources

This site's own datasets, every figure quoted from its source and dated:

The EU VAT Rates carries 81 published figures read from 6 sources' own pages; the 75 published figures given by category run from 0 to 13.50 percent, read 7 November 2026.
The EU VAT Registration Thresholds carries 19 published figures read from 17 sources' own pages; the 17 published figures given by jurisdiction run from 10,000 to 100,000 EUR, read 7 November 2026.
The Malta VAT Registration Rules carries 2 published figures read from 2 sources' own pages, from 10,000 to 35,000 EUR, read 7 November 2026.
The median published figure in the VAT Registration Agent Fees is 190 EUR across 5 figures from 2 sources' own pages (range 99 to 599 EUR), read 11 November 2026.

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