Corporate Filings Deadlines
Companies incorporated under Malta’s Companies Act must submit an Annual Return and, where applicable, a BO Form to the Malta Business Registry (MBR) annually. These documents must be submitted within 42 days from the company’s made-up date. Companies must also settle an annual registration fee, typically ranging from €100 to €1,400 depending on authorized share capital.
The MBR sends email reminders to company directors and officers before and during the submission period.
Submission of Financial Statements Deadline
Financial statements have specific approval deadlines that vary by company type:
- Private Companies: Must approve financial statements within 10 months after financial year-end
- Publicly Listed Companies: Must approve within 7 months after year-end
Following approval, companies must file statements with the MBR within 42 days.
Newly incorporated companies frequently miss first-year deadlines despite understanding the “10 months and 42 days” rule. Companies in their second and third years often confuse approval dates with MBR filing dates.
Setting the Financial Year-End
For newly incorporated entities, determining the financial year-end is crucial. Companies registered between January and June must have a December 31st year-end. Those registered between July and December may choose initial reporting periods of 12 to 18 months.
Practical Example
A company registered September 30, 2025 could select a financial year-end between 6 to 18 months later, with March 31, 2027 as the latest option. If December 31, 2026 is selected:
- Financial statements must be approved by October 31, 2027
- They must be filed with the MBR by December 12, 2027
Tax Returns Filing Deadline
All Malta-registered companies must submit income corporate tax returns annually. The deadline is nine months after year-end for manual filing, or eleven months (an additional two-month extension) for electronic filing.
Under both filing methods, the respective tax payment remains due by the end of September.
Example: For a December 31, 2025 year-end, the tax return is due September 30, 2026 (manual) or November 30, 2026 (electronic).
VAT Returns Filing Deadline
Companies engaged in economic activity must register for VAT and submit periodic returns. If an individual or entity engages in an economic activity, regardless of the purpose or outcome, they are classified as a taxable person.
Article 10 Registration
Taxable persons must register if they supply goods and/or services for consideration in Malta. Registration must occur within 30 days of making a supply. These companies:
- Receive a VAT number with the ‘MT’ prefix
- Must charge VAT on taxable supplies
- Can claim input VAT on purchases
- Must issue tax invoices
- Submit quarterly VAT returns by the 22nd day of the second month following each tax period
Article 11 – Domestic Small Enterprise
Entities with annual domestic turnover not exceeding a prescribed threshold may register as a “small enterprise.” As of January 1, 2025, this threshold increased to €35,000. These companies do not charge VAT on supplies, cannot recover VAT on purchases, issue fiscal receipts only, and submit annual simplified declarations by February 15 (or March 22 if filed electronically).
Article 11A – EU SME Scheme
A new registration category for businesses engaging in intra-EU supplies. Qualifying businesses must have Union annual turnover not exceeding €100,000 and make supplies in at least one EU Member State where they qualify for small enterprise exemption.
Article 12 Registration
For Goods: Non-taxable persons or those not registered under Article 10 who make intra-community acquisitions exceeding €10,000 annually must register.
For Services: Taxable persons in Malta receiving services subject to Maltese VAT must register by the service delivery date. Unlike goods, there is no turnover threshold for services.
AGMs Related Deadlines
The deadline for holding an AGM is closely related to the approval and actual filing of a company’s financial statements, as these are formally approved during an AGM.
- Private Companies: Must hold AGM within 10 months after year-end
- Public Companies: Within 7 months after year-end
- Newly Incorporated: First AGM within 18 months of incorporation
- Subsequent AGMs: Annually, no later than 15 months after the previous one
Directors must issue written notice at least 14 days in advance.
Key Takeaways
Understanding and adhering to statutory deadlines is essential for maintaining good standing. Filing deadlines may vary from one company to another, requiring a careful assessment of its structure and activities to determine which deadlines are applicable and when.
| Filing | Deadline |
|---|---|
| Approval of Financial Statements | 10 months (private) / 7 months (public) after year-end |
| MBR Filing | 42 days after approval |
| VAT Returns (Art. 10) | Quarterly – 22nd of 2nd month after period |
| VAT Returns (Art. 11) | Annual – February 15 / March 22 (electronic) |
| Income Tax (manual) | 9 months after year-end |
| Income Tax (electronic) | 11 months after year-end |
| Annual Return & BO Form | 42 days from made-up date |
| First AGM | Within 18 months of incorporation |
| Subsequent AGMs | Annually, max 15 months apart |
