Any business which is resident in Malta, or which is not resident in Malta but carries on any activity in Malta, is required to register for a tax registration number with the Inland Revenue Department (IRD). Some small businesses can be registered as VAT exempt. These still need to register, but neither charge nor claim back VAT.
Foreigners need to fill in the Expatriates Registration form, which must then be submitted to the Expatriates Section within the Inland Revenue Department together with a copy of the official means of identification. Alternatively the form and identification documents can be sent to email@example.com or to firstname.lastname@example.org. The form takes approximately 5 minutes to complete and will be processed within 8 days of receipt of application. This service is covered by the Inland Revenue Department Taxpayer Charter.
It is to be noted that in the following cases registration will not be required.
EU Nationals who get
their Social Security Number are registered automatically and thus do not need
to register using this form.
Nationals are registered automatically when they obtain their work permit and
do not need to use this form.
Persons who will
purchase or sell property in Malta and who are not registered taxpayers can
obtain their TIN from a secure on-line registration system used by the Notary.
For foreigners providing services on a temporary basis, this obligation depends on the frequency of visits to Malta to conduct business and whether the income arising in Malta renders this person taxable in Malta. If this person establishes residence in Malta, s/he needs to file the Expatriates Registration form. This must then be submitted to email@example.com. together with a copy of the official means of identification. Alternatively the form and identification documents can be sent to firstname.lastname@example.org. If this person does not establish residence in Malta, s/he needs to file the Non-Resident Registration Form. This form can be requested and filed via email on email@example.com. Please contact Business First on firstname.lastname@example.org for further guidance.
Exceptions: Maltese self-employed need not register with the Inland Revenue Department as the tax registration number is the same as the ID Card number.
What needs to be done?
When the business activity requires the employment of persons, a PE number has to be obtained from the Inland Revenue Department (IRD) or alternatively from Business First. The following documentation needs to be compiled and submitted with a copy of the official means of identification.
Applications for a PE number usually take around 3 working days to be processed.
Expatriates Taxpayer Registration Form
Application for the Registration of an Employer by an Individual
Application for the Registration of an Employer on Behalf of a Company or other Body of Persons
Registration of an Employer (in terms of the Final Settlement System Rules LN88/98)