The Maltese Compliance and Regulatory Filing Calendar For Self-Employed Personnel and Sole-Traders

Self-employed individuals operating within the Maltese Archipelago, are subject to three main regulatory filing obligations. These are;

  1. Value Added Tax (VAT) - Vat Returns and Vat Recaps

  2. Income Tax - Provisional Tax and Income Tax

  3. Social Security Contributions (SSC)


The regulatory deadline for each category are further listed below.

VAT Returns

45 Days or 1 month 15 Days from end of quarter. For understanding purposes, if the VAT return covers the quarter from January to March, the submission date is that of the 15th of May.

VAT Recapitulative Statements

VAT Recaps are to be submitted either monthly or otherwise quarterly depending on the value of the intra-community trade. Should the quarterly value of the trade be below €50,000, the sole-trader is not levied to submit a recap statement monthly, and he may therefore submit it quarterly. Given this, the statement is to reach the department by the 15 day of the month following the end of the quarter. For example, should the quarter covered by the statement be that of January to March, the recap is to be submitted by 15th of April.

On the other hand, should the value exceed €50,000, the statement is to be submitted by the 15th day of the following month from end of calendar month covered by the recap. For understanding purposes, should the recap cover the month of January, this is to be submitted by 15th February.

Income Tax Return​

5 months 30 Days from end of calendar year, i.e. 30th June of the following year.

Provisional Tax Payments

PT payments are to be made three times a year before the following stipulated dates; 30th April, 31st August and 21st December of every year. These are generally made together with the SSC payments.

Social Security Contributions

Social Security contributions, or as otherwise referred to NI, are to be paid three times in a year by the following dates; 30th April, 31st August and 21st December.

Disclaimer

All deadline and regulatory dates listed in the above links and any BGMT related web pages, are standardised to facilitate understanding and ease of use. Such dates are based solely on manual filing and payment deadline dates, and do not take into consideration electronic filing or any related exemptions and extensions. It is always advisable to contact us further via our contact us page for further clarification and applicability of regulatory filing dates and requirements.