- The document provides guidance on VAT rules for small enterprises in Malta.
- It aligns with article 75(2) of the VAT Act and considers new rules effective from January 2025.
- The VAT Act exempts small enterprises from VAT on certain supplies without credit.
- Article 11 registration is for Maltese enterprises for supplies in Malta.
- Article 11A registration is for Maltese enterprises for supplies in other Member States.
- Article 11B registration is for enterprises from other Member States for supplies in Malta.
- Eligibility for article 11 requires a domestic turnover not exceeding 35000 euros.
- Backdated registration under article 11 is not allowed.
- Registration takes effect from the application month or economic activity start date.
- Switching from article 10 to article 11 takes effect the month after application.
Source: cfr.gov.mt
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
