Entities established in Malta for VAT purposes are obliged to register for VAT within 30 days after the date when they perform a taxable transaction in Malta or exempt with credit supply in Malta. Entities established abroad shall be obliged to register if they undertake transactions subject to VAT payment. From January 2010, taxpayers who are not registered for VAT purposes in Malta and who render services in another Member State in which tax payments are exclusively the responsibility of the person receiving services are also required to register for VAT within 30 days after the date on which such services are provided. Receivers of services rendered by foreign entities, where such services are subject to VAT in Malta, must register no later than the date on which such services are rendered.
Companies making intra-community acquisitions exceeding €10 000 per year and non-resident entities involved in distance selling to Malta, exceeding €35 000 per year, must also register for VAT purchases.
Any entity registered for VAT purposes must submit a VAT Return for each tax period, by the 15th day of the month following the month in which the tax period ends.
As a rule, each tax period consists of a period of three calendar months beginning on the first day of the month following the end of the previous tax period. The first tax period begins on the date on which the entity has been registered for VAT purposes.
VAT returns must be filled in and submitted to the tax authorities even for inactive companies.