REGISTRATION FOR TAX IDENTIFICATION NUMBER (TIN)

Any business which operates from Malta is required to have a Tax Identification Number (TIN) obtained from the Commissioner for Revenue.

SOLE TRADERS AND PARTNERSHIPS

Maltese sole traders (self-employed) need not register with the Commissioner for Revenue as the tax registration number is the same as the ID Card number, thus this service is automated for Maltese Nationals.

EU Nationals (Cross borders)

EU Nationals Start-up entities who have registered with the Social Security Department and have been issued with a social security number need not register for a TIN number as this is automatically generated (please refer to Business Registration details).

Third Country Nationals (TCNs)

TCNs, married to, or in a civil partnership with an EU national, or have an EU family member are required to register for a TIN via the following Expatriates Registration form. In this case one needs to provide:

· Declaration of residency,

and in the case of married applicants, where spouse also resides in Malta;

· Spouse’s details

· Marriage certificate

· Copy of spouse’s ID card

TCNs who are eligible to register their business operation in Malta are required to register for a TIN via the following Expatriates Registration form. In this case one needs to provide:

·         Declaration of residency

in the case of married applicants, where spouse also resides in Malta;

·         Spouse’s details

·         Marriage certificate

·         Copy of spouse’s ID card

Foreigners providing services in Malta can find more information here. They will need to file the Non-Resident Registration Form. This form can be requested and filed via email on taxpayerservice.cfr@gov.mt. Please contact Business First here for further guidance.

COMPANIES

Upon registration of a Company with the Malta Business Registry a Tax Identification Number is automatically issued.

For Partnerships a registration form together with the partnership agreement is to be forwarded to the relevant section at CFR (please refer to Business Registration details)

What needs to be done?

When the business activity requires the employment of persons, a PE number has to be obtained via online application/ E-id access for individuals and via CFR 03 and E-id access for Companies and Partnerships. Applications may be found on the following link https://cfr.gov.mt/en/eServices/Pages/Register-for-PE-Only.aspx.

The PE number is issued directly if accessed via eID.

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.

ONLINE APPLICATION

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)

RESOURCES

Small Businesses Registrations

Employers Registration

International Taxation

CONTACT DETAILS

Business First

Tel: 144 or +356 25422020