Value Added Tax Act, Cap. 406

Which Malta VAT registration do you need?

Malta has three registrations and they are not tiers of the same thing. Article 10 is full registration, with an MT VAT number, VAT charged and input tax recovered. Article 11 is the small-enterprise scheme for a business under the €35,000 domestic threshold, with no MT prefix and no input tax. Article 12 covers intra-community acquisitions and reverse-charge services. Answer a few questions to see which applies.

€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.

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.

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.

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.

What it does and does not check

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 independent information site operated by Ellul Solutions Ltd. 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 definitions in the Sixth Schedule to the Value Added Tax Act. A business established in Malta with turnover at or below it may register under Article 11 as a small enterprise; above it, Article 10 applies. There is no threshold at all for Article 10 in principle: article 10(1)(a) is triggered by the first supply for consideration in Malta.

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

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

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 long do I have to register for VAT in Malta?

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

Can a business established outside Malta register under Article 11?

Only if it is established in another EU Member State, and then through Article 11B rather than Article 11: the registration is deemed to be applied for once the Member State of establishment notifies Malta, and takes effect only when the Commissioner approves. Article 11 itself is limited to taxable persons established in Malta, and a business established outside the EU cannot use any of the small-enterprise routes.

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

Not under Article 10, because article 10(1)(a) is triggered by a supply other than an exempt without credit supply. But an exempt business can still be caught by Article 12: 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

Register under the right article the first time

Six questions, and the Act quoted on every answer.

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