Article 10

Businesses with an annual turnover surpassing the thresholds in the table below fall under the Article 10 VAT registration category.

• Requires charging VAT on taxable goods and services provided.
• Allows reclaiming VAT on business-related expenses.
• Requires VAT returns to be submitted on a quarterly basis.
• Submissions can be done through the IRD website.
• Businesses below the threshold may still register under Article 10.

Taxable individuals registered under Article 10 are required to submit their VAT Returns, along with any applicable payment, to the Commissioner for Revenue in Malta within six weeks after the conclusion of each VAT quarter.

Article 11

For enterprises whose annual turnover remains below the threshold in the table below, Article 11 presents a viable VAT registration option.

• VAT is not charged on taxable supplies.
• VAT on expenses cannot be reclaimed.
• VAT obligations are simplified.
• An annual VAT declaration is the sole requirement.
• Businesses may still choose Article 10 if it better suits their financial strategy.

Article 12

Article 12 is designed for businesses not registered under VAT, or those within the Article 11 framework, engaging in specific intra-community transactions.

• Applies to intra-community acquisitions surpassing €10,000 in goods value over a year.
• Applies to any amount in services received from the EU.
• Requires VAT payment on these transactions.
• Requires submission of Notices of Payment of VAT where applicable.
• Requires an annual VAT declaration.