- Malta’s Tax and Customs Administration now allows businesses to request VAT registration changes between Article 10 and Article 11 online via the VAT e Services portal.
- Article 10 is the full VAT regime for taxable businesses, while Article 11 is an optional exempt small-enterprise regime for businesses with annual turnover up to EUR 35,000.
- Other VAT regimes include Article 12 for certain intra-community acquisitions and Article 11A for the EU SME Scheme.
- Registration is handled online through CFR Registrations Online Services, usually requiring a Maltese e-ID and company documents.
- Businesses must switch registration status when they exceed thresholds or stop qualifying, and de-registration requires settling all tax obligations and balances first.
Source: regfollower.com
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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