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 self-employed need not
register with the Commissioner for Revenue as the tax registration number is
the same as the ID Card number, unless registering under a Partnership
(please refer to Business registration details)
EU
Nationals
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
on info@businessfirst.com.mt 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
email: info@businessfirst.com.mt
or visit Business First Office at:
Ċentru
Joseph Grech
2nd
Floor, Cobalt House
Notabile
Road
Mrieħel,
B'Kara, BKR3000
Office of the Commissioner for Revenue
CFR Website
CFR Contact Details
Updated October 2020 |