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.cfr@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.
o
EU Nationals who get their Social Security
Number are registered automatically and thus do not need to register using
this form.
o
Third Country Nationals are registered
automatically when they obtain their work permit and do not need to use
this form.
o
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
|
RESOURCES
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
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Office of the Commissioner for Revenue
Updated July 2020