General requirements (Malta)
Businesses making taxable supplies in Malta are required to register for VAT under article 10 of the Maltese VAT Act within 30 days of making the first taxable supply.
Resident businesses (Malta)
Small businesses in Malta with turnover below the entry threshold for the small enterprises exemption can opt for one of the simplified registration options under article 11 of the Maltese VAT Act.
The relevant thresholds are as follows:
| Economic activities | Entry threshold | Exit threshold |
| Economic activities consisting principally of the |
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Web page updated on 17 Mar 2025 15:26