Malta Tax Number, or TIN is obtained upon registering in Malta for tax purposes either due when an individual is resident in Malta for tax purposes or when the taxpayer is performing income generating activities in Malta.
How to get a Maltese Tax Number?
Step 1: Obtain advice from your Malta tax advisor on the implications and obligations of having a Malta tax number.
Step 2: Determine whether you should get a Malta tax number through tax registration or not.
Step 3: Start the tax registration process for a Malta tax number upon the first visit to Malta and upon securing a residential property.
A Malta tax number is usually issued within two days. The date of arrival in Malta plays an key role in the tax residence day count. Read more on the tax implications or Malta tax residence here.
Format of the Malta Tax Number
Maltese nationals are issued a Malta tax number that is equivalent to their Identity Card Number. Non-Maltese nationals and companies resident in Malta for tax purposes are issued with a unique Malta tax number consisting of 9 digits, automatically generated by the CfR.
Malta TINs serve as a means of identification for income tax purposes, tax on wages and salaries and for withholding tax purposes. For VAT purposes, persons performing an economic activity and considered as taxable persons under local VAT legislation are issued with a separate and unique VAT Identification Number.
Identity Card Numbers as well as Maltese TINs as issued to non-Maltese nationals and companies are set indefinitely and follow the same format.
Tax return filing obligation for Malta tax registered persons
Individuals having a Malta tax number are required to file their personal tax return for the current year, to the Office of the Commissioner for Revenue, by end of June of the following year. The personal tax due is to be settled within the same deadline.
Persons having obtained their Malta tax number in the middle of the year, should submit their tax return covering the period from the date of tax registration until the end of the tax year.
Our Malta tax services
Our Maltese tax lawyers and tax advisors advise routinely on expatriate tax matters, including the tax implications of Malta tax registration, taking up tax residence in Malta, special tax status programmes for highly skilled executives and res non dom taxation.
