VAT Registration in Malta: Article 10 vs Article 11 (2026)

"Do I need to register for VAT, and under which article?" is one of the first questions every Maltese freelancer and business owner asks. Malta has three registration types under the VAT Act, and choosing the right one affects whether you charge VAT, what you can reclaim, and how often you file. Here is how Article 10, 11 and 12 compare in 2026.

The three VAT registration types at a glance

Type	For whom	Charge VAT?	Reclaim VAT?	Returns
Article 10	Standard; turnover above EUR 35,000 or by choice	Yes	Yes	Quarterly
Article 11	Small undertaking below EUR 35,000	No	No	Annual declaration
Article 12	Intra-EU acquisitions or certain services from abroad	On acquisitions	Limited	As required

Article 11: the small undertaking (exempt)

If your annual turnover is below the EUR 35,000 threshold you can register as a small undertaking under Article 11. You do not add VAT to your prices and you cannot reclaim the VAT on your purchases, but your compliance is light, typically a single annual declaration rather than quarterly returns.

Best for: freelancers and side-businesses selling mainly to consumers or to other small operators, with low expenses. Your prices look 18% cheaper than a VAT-charging competitor, and your paperwork is minimal.

Article 10: standard registration

Article 10 is full VAT registration. You charge VAT on your sales, reclaim VAT on your business purchases, and file quarterly returns. It is mandatory once your turnover passes EUR 35,000, but you can also opt in voluntarily below that.

Best for: businesses selling to other VAT-registered businesses, who reclaim the VAT anyway, and anyone with significant input costs such as equipment, stock or subcontractors, because you recover the VAT on them.

How the EUR 35,000 threshold works

Since 1 January 2025 there is a single, unified EUR 35,000 threshold for every type of activity, and it is measured per calendar year: to qualify (and stay) under Article 11, your domestic turnover must not have exceeded EUR 35,000 in the preceding calendar year and must stay within it in the current calendar year. Once you exceed it you must move to Article 10. Non-resident businesses get no threshold at all: any taxable activity in Malta can trigger immediate registration.

Before 2025 Malta ran different thresholds by activity type - EUR 35,000 for businesses supplying mainly goods, EUR 30,000 for most services and EUR 24,000 for services with low value added, each paired with its own lower exit threshold. The EU small-enterprise (SME) scheme swept that away: one EUR 35,000 figure now covers everyone, and a business registered under Article 10 can switch to Article 11 after 12 months (down from 24) if it qualifies.

The 2025 reform also added a cross-border dimension: under the new Articles 11A and 11B, a Maltese small business can sell into other EU countries (or an EU business into Malta) VAT-exempt, provided EU-wide turnover stays below EUR 100,000 and each country's own domestic threshold - EUR 35,000 in Malta's case - is respected.

Which should you choose?

Ask yourself two questions: who are my customers, and how much VAT do I pay on expenses?

• Selling to consumers with low costs? Article 11 keeps you cheaper and simpler.
• Selling to businesses, or buying a lot of VAT-able inputs? Article 10 usually wins, because your clients reclaim the VAT and so do you.
• Close to EUR 35,000 and growing fast? Consider Article 10 now to avoid switching mid-year.

How to register

You register online with the Commissioner for Revenue through the Malta Tax and Customs Authority, and you must do so within 30 days of starting your economic activity. You receive a VAT number that then belongs on every invoice you issue.

Whichever article you choose, your invoices have to reflect it correctly: Article 10 invoices show VAT per rate, Article 11 invoices show none but should note the exemption. invoices.mt handles both. Tell it your VAT status once and every invoice comes out right, with the correct rates, numbering and totals for Malta. See our guide to compliant invoices for the full field list, then try it free.