# Malta VAT Registration

> Which Malta VAT registration do you need? Article 10 full registration, Article 11 small enterprise below the €35,000 domestic threshold, or Article 12. Act cited.

## Key facts

- 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.

## Key pages

- [Which Malta VAT registration do you need?](https://maltavatregistration.com/): the main tool, answer above the fold.
- [Malta VAT registration threshold: €35,000, and what counts towards it](https://maltavatregistration.com/malta-vat-registration-threshold/): 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](https://maltavatregistration.com/malta-vat-article-11/): 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](https://maltavatregistration.com/malta-vat-rates/): 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.
- [Malta VAT registrations compared](https://maltavatregistration.com/#data): original data table, updated 2026-08-15.
- [Full site content as markdown](https://maltavatregistration.com/llms-full.txt)

## Data

- Malta VAT registrations compared. Methodology: 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.
- Last updated: 2026-08-15. Every figure cites its source inline.
- Source: Value Added Tax Act, Chapter 406 of the Laws of Malta: https://legislation.mt/eli/cap/406/eng
- Source: Value Added Tax (Amendment) Act, 2024, Act XXXVIII of 2024: https://legislation.mt/eli/act/2024/38/eng
- Source: Value Added Tax Act (Amendment of Sixth Schedule) Regulations, 2024, Legal Notice 346 of 2024: https://legislation.mt/eli/ln/2024/346/eng
- Source: Value Added Tax Act (Amendment of Fifth Schedule) (Amendment) Regulations, 2026, Legal Notice 75 of 2026: https://legislation.mt/eli/ln/2026/75/eng
- Source: Value Added Tax Act (Amendment of Fifth Schedule) (Amendment No. 2) Regulations, 2026, Legal Notice 86 of 2026: https://legislation.mt/eli/ln/2026/86/eng
- Source: Budget Measures Implementation Act, 2026, Act III of 2026: https://legislation.mt/eli/act/2026/3/eng

## Citation

Cite as: "Malta VAT registrations compared", Malta VAT Registration, https://maltavatregistration.com/ (updated 2026-08-15).

## About

- 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.
- Operated by maltavatregistration.com. Contact: enquiries@maltavatregistration.com