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If registered under article 11 you would: It is important to note that you are duty bound to inform the Commissioner of Revenue as soon as it becomes evident that you will exceed the threshold, or within 30 days of the occurrence. The VAT on Yacht Leasing Regulations of January 2006, the VAT on Yachts rules in Malta, have made it possible to reduce the effective VAT payable on the purchase of Yachts to as low as 5.4% VAT and this by virtue of a Financial Leasing agreement made between a Malta Shipping Company acting as Lessor and any other third party (who does not necessarily have to be a Maltese national or a Malta … The VAT Act provides for three categories of VAT registration: Article 10 Registration What are the Maltese VAT registration thresholds? Contact Number of Vat Department Malta The contact number of Vat Department Malta is (+356) 21499330-4/6. Motor vehicles, vessels or aircraft, excluding vessels and aircraft acquired for the purpose of being provided under a charter or hire agreement, unless purchased for resale or unless acquired and used for the purpose of the carriage of goods or passengers for a consideration. Partnership Declaration Form. A value added tax identification number or VAT identification number … Under the provisions of legislation, certain input VAT incurred is blocked and cannot be claimed back even when the expenses are incurred in relation to the economic activity. However, there are certain goods and services having a reduced rate of 7%, 5% or 0% (exempt with credit). Input tax incurred on supplies made outside Malta may be claimed back if they had been classified as taxable supplies in Malta. Businesses with annual turnover exceeding the applicable thresholds for taxable supplies must register under this Article. Company Legal Representatives please click here . Input tax is the VAT paid by the business needed to operate the supply of goods or services. Standard VAT rate is 18% and reduced one is only 5%, 7%. Businesses registered under Article 11 receive a VAT identification number, Either non-taxable legal persons (entities that are not deemed economically active in terms of the VAT Act  for example, pure holding companies, hospitals and schools), or, Exempt taxable persons (not registered under Article 10, and not required to be registered under Article 11,  for example insurance companies, medical practitioners), Copy of the certificate of registration at the Companies’ Register, Copy of the passport or identity card of the director signing the VAT registration application. The electronic process applying for a VAT return take approximately 20 minutes to complete. Certain Items for the exclusive use of the disabled, Minor repairing of bicycles, shoes and leather goods, clothing and household linen (including mending and alteration), Domestic care services such as home help and care of the young, elderly, sick or disabled. The VAT declaration, also referred to as the VAT return, can be submitted electronically which takes approximately 15 minutes to complete. Malta VAT information. Limited Liability companies can transfer the VAT registration in case of change of directors or shareholders. VAT in Malta is applicable to all products and services made in Malta and those imported to the country. A taxable person registered under Article 10 is assigned a Malta VAT number with an MT prefix. The following supplies also fall under the blocking of input VAT and cannot be claimed back even if they are purchased in relation to the economic activity: Certain documents and records must be kept on file and you are obliged to keep these for six years in case of the Department requesting an inspection. Most transactions in Malta are subject to value added tax (VAT). These changes are not always reflected immediately in the national databases and consequently in VIES. Those registered under article 10, i.e. Car leasing by a lessee, including VAT incurred on fuel, The supply of any goods and services used in the provision of receptions, entertainment or hospitality except where that supply is made in the normal course of an economic activity. Exceptions to this rate include: 7% for supplies purchased by licensed hotels and caterers. Chat with someone on our team right now. In Malta, the format of the number depends on the category of registration. The address of Vat Department Malta is 16, Centre Point Building, Triq ta' Paris, Birkirkara Birkirkara 4633, Malta. The EORI number is a reflection of the VAT number. Once the registration has been granted, a unique Maltese VAT number is allocated to the company. This is the most common type of registration. There is no VAT registration threshold for non-resident companies providing taxable supplies in Malta. VAT has to be collected immediately after the change of tax status. In Malta, there are three categories of VAT numbers: What information is required to get a Maltese VAT number and registration? We use cookies to personalise content and ads, to provide social media features and to analyse our traffic. You are considered taxable if you are performing an economic activity, whatever the scope or result of that activity. The Commissioner is empowered to decide the percentage of attribution should the methods not provide a fair result. 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