- In Malta, there are three types of VAT registrations: Article 10 for standard registration, Article 11 for small undertakings, and Article 12 for those supplying exempt supplies.
- Taxable persons supplying goods or services in Malta that are not exempt without credit and not registered under Article 11 must register under Article 10 within 30 days of their first supply.
- Those rendering general services to a VAT registered customer in another member state must also register under Article 10. Taxable persons supplying goods or services in Malta and responsible for charging and collecting Maltese VAT must register under Article 10 within 30 days of the supply. If requested by the Commissioner for Tax and Customs, taxable persons established in Malta must apply for registration under Article 10 within 30 days.
- Those intending to carry out a taxable economic activity have the option to register under Article 10(5).
- Small undertakings can qualify under Article 11 if their supplies fall within certain brackets, but they can still opt to register under Article 10.
- Benefits of being registered under Article 11 include not charging VAT on supplies but not having the right to deduct input VAT and having limited compliance obligations.
- Taxable persons supplying exempt supplies are not obliged to register under Article 12, but those liable to account for VAT in Malta via the reverse charge mechanism must register.
- Those making an intra-Community acquisition in Malta exceeding €10,000 must also register under Article 12.
Source Zampa Debattista
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