Guidelines on VAT Exemption Rules for Small Enterprises in Malta, Effective 2025

• 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.

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