{ "name": "maltavatregistration.com Malta VAT Registration Rules", "title": "Malta VAT Registration Rules", "url": "https://maltavatregistration.com/datasets/malta-vat-registration-rules/", "csv": "https://maltavatregistration.com/datasets/malta-vat-registration-rules.csv", "markdown": "https://maltavatregistration.com/datasets/malta-vat-registration-rules/index.md", "computed_at": "2026-11-08", "license": "https://maltavatregistration.com/terms", "headline": "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.", "quotes": [ "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.", "2 of the 12 named sources read in full publish a figure; 10 publish none, read 7 November 2026.", "Malta VAT Registration Rules, registration type article 11 small undertaking: median 35,000 EUR across 1 source, read 7 November 2026.", "Malta VAT Registration Rules, registration type article 12 intra-community acquisitions: median 10,000 EUR across 1 source, read 7 November 2026.", "Malta VAT Registration Rules, obligation leaving article 11 after exclusion: one-year quarantine: median 1 year across 1 source, read 7 November 2026.", "Malta VAT Registration Rules, obligation leaving article 11 voluntarily: one-year quarantine: median 1 year across 1 source, read 7 November 2026." ], "citation": "\"maltavatregistration.com Malta VAT Registration Rules\", updated 2026-11-08, https://maltavatregistration.com/datasets/malta-vat-registration-rules/.", "changed_since": null, "national": { "unit": "EUR", "n": 2, "median": 22500, "min": 10000, "max": 35000, "p25": null, "p75": null, "mean": 22500, "units": { "EUR": 2, "year": 2 }, "published_sources": 2, "named_sources": 14, "read_sources": 12, "not_published": 10, "published_share": 0.167 }, "by_axis": { "registration type": { "article 11 small undertaking": { "EUR": { "n": 1, "median": 35000, "min": 35000, "max": 35000, "p25": 35000, "p75": 35000, "mean": 35000 } }, "article 12 intra-community acquisitions": { "EUR": { "n": 1, "median": 10000, "min": 10000, "max": 10000, "p25": 10000, "p75": 10000, "mean": 10000 } } }, "obligation": { "leaving article 11 after exclusion: one-year quarantine": { "year": { "n": 1, "median": 1, "min": 1, "max": 1, "p25": 1, "p75": 1, "mean": 1 } }, "leaving article 11 voluntarily: one-year quarantine": { "year": { "n": 1, "median": 1, "min": 1, "max": 1, "p25": 1, "p75": 1, "mean": 1 } } } }, "rows": [ { "source": "European Commission SME scheme - Malta national rules", "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/malta-sme-rules_en", "figure": "€35,000.", "value": 35000, "unit": "EUR", "vat": null, "axis": { "registration type": "article 11 small undertaking" }, "retrieved_at": "2026-11-07", "quote": "The national annual threshold in Malta is €35,000.", "source_class": "primary-government", "text_sha256": "81f82383f22caa5c0597673bdd957500c622030bc48ef12fc5bbc832c7121dca" }, { "source": "MTCA - Registration, self-employed", "url": "https://mtca.gov.mt/personal-tax/self-employed/registration", "figure": "€10,000 ", "value": 10000, "unit": "EUR", "vat": null, "axis": { "registration type": "article 12 intra-community acquisitions" }, "retrieved_at": "2026-11-07", "quote": "Registration of Self-Employed under Article 12 Self-employed individuals that are required to register under Article 12 are those which are not registered under Article 10 and who make intra-community acquisitions of goods in Malta whereby the value of such acquisition/s exceeds the value of €10,000 in a calendar year.", "source_class": "primary-government", "text_sha256": "286ac65786d53841a2375b33c0a6a88d533f823be24bc82808e779367318385c" }, { "source": "European Commission SME scheme - Malta national rules", "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/malta-sme-rules_en", "figure": "one year", "value": 1, "unit": "year", "vat": null, "axis": { "obligation": "leaving article 11 after exclusion: one-year quarantine" }, "retrieved_at": "2026-11-07", "quote": "Small enterprises excluded from the SME scheme in Malta are not able to benefit from that exemption during a one year quarantine period.", "source_class": "primary-government", "text_sha256": "81f82383f22caa5c0597673bdd957500c622030bc48ef12fc5bbc832c7121dca" }, { "source": "European Commission SME scheme - Malta national rules", "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/malta-sme-rules_en", "figure": "one year", "value": 1, "unit": "year", "vat": null, "axis": { "obligation": "leaving article 11 voluntarily: one-year quarantine" }, "retrieved_at": "2026-11-07", "quote": "Small enterprises who decide to voluntarily leave the SME scheme in Malta are not able to benefit from that exemption during a one year quarantine period.", "source_class": "primary-government", "text_sha256": "81f82383f22caa5c0597673bdd957500c622030bc48ef12fc5bbc832c7121dca" } ], "not_published": [ { "source": "MTCA - SME exemption (articles 11, 11A, 11B)", "url": "https://mtca.gov.mt/business-tax/vat1/vat-information/small-and-medium-enterprises-(smes)/small-and-medium-enterprises-(smes)", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "MTCA - VAT legislation", "url": "https://mtca.gov.mt/business-tax/vat/vat/vat-legislation1", "retrieved_at": "2026-10-17", "reason": "read in full and no accepted figure on the page" }, { "source": "MTCA - Online VAT registration", "url": "https://mtca.gov.mt/business-tax/vat1/vat-compliance/other-pages/online-vat-registration2", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "MTCA - Register for VAT (eServices)", "url": "https://mtca.gov.mt/1/top-level-menu-bar/eservices/vat/register-for-vat", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "MTCA - VAT guidelines", "url": "https://mtca.gov.mt/business-tax/vat/vat/guidelines", "retrieved_at": "2026-10-17", "reason": "read in full and no accepted figure on the page" }, { "source": "MTCA - Register for VAT and PE numbers", "url": "https://mtca.gov.mt/business-tax/fss-system/register-for-vat-and-pe-numbers", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "MTCA - Guidelines: article 11 VAT exempt SME scheme (6 April 2025)", "url": "https://mtca.gov.mt/news-results-page/2025/04/06/guidelines---article-11-vat-exempt-sme-scheme", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "Legislation Malta - Value Added Tax Act, Chapter 406 (ELI record)", "url": "https://legislation.mt/eli/cap/406/eng", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "Legislation Malta - Chapter 406 consolidated text (PDF)", "url": "https://legislation.mt/eli/cap/406/eng/pdf", "retrieved_at": "2026-10-10", "reason": "read in full and no accepted figure on the page" }, { "source": "VIES - VAT number validation (European Commission)", "url": "https://ec.europa.eu/taxation_customs/vies/", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://mtca.gov.mt/personal-tax/self-employed/registration", "label": "MTCA - Registration, self-employed", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://mtca.gov.mt/business-tax/vat1/vat-information/small-and-medium-enterprises-(smes)/small-and-medium-enterprises-(smes)", "label": "MTCA - SME exemption (articles 11, 11A, 11B)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://mtca.gov.mt/business-tax/vat/vat/vat-legislation1", "label": "MTCA - VAT legislation", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://mtca.gov.mt/business-tax/vat1/vat-compliance/other-pages/online-vat-registration2", "label": "MTCA - Online VAT registration", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://mtca.gov.mt/1/top-level-menu-bar/eservices/vat/register-for-vat", "label": "MTCA - Register for VAT (eServices)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://mtca.gov.mt/business-tax/vat/vat/guidelines", "label": "MTCA - VAT guidelines", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://mtca.gov.mt/business-tax/fss-system/register-for-vat-and-pe-numbers", "label": "MTCA - Register for VAT and PE numbers", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://mtca.gov.mt/news-results-page/2025/04/06/guidelines---article-11-vat-exempt-sme-scheme", "label": "MTCA - Guidelines: article 11 VAT exempt SME scheme (6 April 2025)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://legislation.mt/eli/cap/406/eng", "label": "Legislation Malta - Value Added Tax Act, Chapter 406 (ELI record)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://legislation.mt/eli/cap/406/eng/pdf", "label": "Legislation Malta - Chapter 406 consolidated text (PDF)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/malta-sme-rules_en", "label": "European Commission SME scheme - Malta national rules", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://cfr.gov.mt/en/vat/general_information/Documents/Article%2011-%20VAT%20Exemption%20Thresholds.pdf", "label": "CFR - Article 11 VAT exemption thresholds (explanatory note)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://mtca.gov.mt/docs/default-source/documents/business-tax/vat/vat-guidelines/guidelines-in-relation-to-the-vat-rules-applicable-to-small-enterprises.pdf?sfvrsn=1bb830bc_1", "label": "MTCA - Guidelines on the VAT rules applicable to small enterprises (PDF)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://ec.europa.eu/taxation_customs/vies/", "label": "VIES - VAT number validation (European Commission)", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 2 of the 12 named sources that could be read published a usable figure; 10 published none and are recorded as not published, never filled in; 2 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in EUR (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 2 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per registration type (article 10, 11, 11A, 11B, 12) per obligation: who must take it, the turnover that triggers it, the 30-day deadline, the return period, what input tax it allows, what leaving it requires - each quoted from the authority with the date it took effect, and joined to the Act's own amendment timeline so the row carries WHEN it changed. The figure nobody publishes: the article-by-article comparison in one table with the statute reference beside each cell, and changed-since on every legal notice that touches Chapter 406.", "embed": "

10,000 to 35,000 EUR

2 published figures, Malta VAT Registration Rules, across 2 sources, read 7 November 2026

Source: maltavatregistration.com Malta VAT Registration Rules
" }