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Any taxpayer that performs a commercial, business, professional and vocational activity in Malta must maintain all relevant records to determine taxable profit, namely:

  • Record of all revenue and expenses of the company
  • Record of the company’s purchases and sales
  • Balance sheet and earnings statement; 
  • All supporting documents

In the case of companies registered in Malta, the balance sheet and earnings statement must comply with the Companies Code and must be audited. This requirement also applies to companies which perform some kind of activity in Malta; they must register in Malta for tax purposes, even though they are not resident in Malta.

Records must be maintained for a minimum of 9 years and kept at the company headquarters as a rule. Administrators may, however, decide otherwise. If the records are maintained abroad, at least the financial statements must be sent to and kept on company premises in Malta. These statements must clearly demonstrate the company’s financial situation at maximum intervals of six months and be used in the preparation of the company Balance Sheet and earnings statements, in accordance with applicable legislation.

The Commissioner for Revenue may ask the taxpayer for access to the company’s documentation.

Taxpayers may be required to submit additional information or any information requested by the tax authorities in cases where there are reciprocal changes regarding the exchange of tax information between Malta and the respective countries or tax authorities.

How we help our clients

NEWCO is an inward investment services provider specialized in the implementation of foreign investment in Portugal and Malta. With 30 years of experience and know how, we help our clients maximize the opportunities and minimize the risks of operating in a new country, allowing them to stay focused on their business. Contact us to find out how we can help you invest or relocate into Portugal, including Madeira, or Malta.

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