Any business which is resident /non resident in Malta but carries out an activity in Malta, is required to register for a tax registration number with the Commissioner for Revenue.
Foreigners need to fill in the Expatriates Registration form, which must then be submitted to the Expatriates Section within the Commissioner for Revenue together with a copy of the official means of identification. Alternatively the form and identification documents can be sent to taxpayerservice.ird@gov.mt. This service is covered by the Commissioner for Revenue 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.
·
Third Country
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 taxpayerservice.ird@gov.mt. together with a copy of the official means of identification. Alternatively the form and identification documents can be sent to info@businessfirst.com.mt. 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 taxpayerservice.ird@gov.mt. Please contact Business First on info@businessfirst.com.mt for further guidance.
Exceptions: Maltese self-employed need not register with the Commissioner for Revenue 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 Commissioner for Revenue 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.
Online Applications
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)