Commissioner for Revenue - IRD (Income Tax)

The following services are provided at Business 1st


·         General information on the Final Settlement System (employers)

·         Registration, De-Activation, Re-Activation of PE No. (employers)

·         Processing requests for amendments to business details such as change of address for employers

·         Queries on filling FSS forms for employers (FS3/FS4/FS5/FS7)

·         Queries regarding calculation of Social Security contributions and FSS tax for employers

·         Queries on outstanding balances of FSS tax and SSC – printing of finalised documents for checking (for employers)

·         Requests for Income Tax Compliance Certificates

·         Requests for income tax purposes of companies and other bodies of persons

·         Queries regarding income tax balances for companies and other bodies of persons

·         Queries regarding provisional tax for individuals, companies and other bodies of persons


Contact Details

Business 1st​


·         If you visit Business 1st on behalf of someone else, a written authorisation is required in addition to the individual’s ID Card.

·         If you intend to make changes to your VAT Activity, you are required to activate your E-ID by contacting Identity Malta and ensuring that you have an active email address. Information on how to obtain an eID and how to activate your eID can be found here.   Having this ready will save you time when you visit our offices.  If you are not able to do this yourself, Business 1st officers can assist at our premises.

·         Requests for Compliance Certificates can be made by sending an email to​   This service is not available our offices at Business 1st. ​