Are you thinking of becoming a Freelance Artist in Malta? Here are some tips on how to apply for your V.A.T Registration number! While it is always a nuisance to go after numbers and bureaucratic measures, we decided to do some research and save you some headache. Thus this does not mean that you should not contact the VAT department in order to answer some of the doubts you might have.
Hopefully this article will help you feel more at ease regarding the issues you might have on how to fill in the formula. We promise you that this is a very easy process, which can be as well easily done on-line.
The following is a step by step procedure in order to apply for the V.A.T number:
Step 1: Visit the following website: https://cfr.gov.mt/en/eServices/Pages/Online-VAT-Registration.aspx
Step 2: Click “Other applicants please Click here”
The following page will open up on your browser:
Below you will find all the details which are to be filled in on your browser:
Full Name of Applicant: <Your Name and Surname.>
I.D. Card No: <If you do not have an ID, you have to write NA>
Company No: <If you do not have a company no. leave it empty>
IR Tax No: <If you do not have an ID, you have to write NA>
Business Address: <These details can be the same as your Home Address if you do not have Business premises.>
Mailing/Home Address: <Same applies as above.>
Type of Business: <If you are applying for yourself as a single individual, you have to choose Sole Proprietor.>
VAT Grouping: Queries regarding qualifying under VAT grouping should be sent to: firstname.lastname@example.org
No. Of Partners: <Number of partners, in case none leave it as ”0”>
Business Operated: <How many businesses you have.>
Number of Branches: <How many branches does your business have? in case none, type ”0”>
Economic Activity Starting Date: <Write down when you plan to start your activity, keep in mind the end of the financial year in order to be able to submit your accounts properly.>
Employees: <This in case you have people working for you.>
Business Bank Account Number, Bank name and Branch locality are self-explanatory, one must have a Maltese bank account.
Description of Business Activity: <Write down your activity, i.e. Busker, Selling of Artwork, Performing Artist…>
Turnover: <You write how much profit you make in Euros, in case you are just starting you write “0”>
Estimated Annual Local Turnover : <This refers of how much do you expect to earn as a profit.>
Estimated Annual Sales to EU-Member States: <If you are planning to export your product to EU member states (In case not applicable, write ‘’0’’ or ‘’NA’’.>
Estimated Annual Purchases from EU-Member States: <If you are planning to buy products from other EU member states. (In case not applicable, write ‘’0’’ or ‘’NA’’>
Do you opt for the Refund Scheme? : <This applies for those who are paying V.A.T, and are not V.A.T Exempt, refund scheme is opted in if the artist is exceeding the €20,000 annual turnover. (For info. about VAT rates please check the following web page: https://www.financemalta.org/sections/tax/financemalta-tax-articles/detail/vat-rates-malta/ >
Do you want to register under Article 12? : <Article 12 is used when a Maltese needs to purchase goods from other EU countries so that only Maltese VAT is paid.>
Fill in the rest of the formula with your details and attach an ID Card or Passport Copy, as for Partnership Declaration form this is only to be filled in case you are in business with a partner.
After receiving your number, (usually it takes less than one week) you will be able to apply for the Fiscal Receipt book which can be done by clicking the following link:
You can, either pick the receipt book from a Branch in Malta or Gozo, or else order it by courier delivery.
For more info. and queries please visit https://cfr.gov.mt