Small Undertaking Registration

25 May 2018

Legal Notice 163 of 2018 provides for the implementation of the Council Implementing Decision (EU) 2018/279 of the 20th February 2018, which allows Malta to increase the thresholds applying to taxable person registered under Article 11 and carrying out economic activities consisting in supplies of services with low inputs.

With effect from the 1st of July 2018 the “exempt” annual turnover threshold will be increased from €14,000 to €20,000. Therefore new applicants for a VAT number can opt for an exempt VAT registration (Article 11) when their annual turnover does not exceed €20,000. Taxable persons registered under Article 10 can switch to an Article 11 registration as long as they have been registered under Article 10 for a minimum of 36 months and their annual turnover does not exceed €17,000 (up from €12,000).


The increased thresholds are applicable up to 31st December 2020 unless extended.