Value Added Tax (VAT)

Article 11 VAT registration

When a taxable person registers for VAT under article 11, he does not charge VAT on his supplies. Also, it will not be possible to claim back the VAT that you incur while undertaking your economic activity.

Registering under this article depends on the entry and exit threshold. A taxable person whose annual turnover does not exceed the entry threshold as per the table below may opt to register under article 11 of the VAT act. The entry threshold is the amount of turnover per annum under which a taxable person could opt to register as an exempt person under article 11.

Selecting which threshold to apply depends on the type of goods and services you are supplying. i.e. either services with high value added (e.g services of an accountant or a lawyer) or services with low value added. The latter are services where the value of that service includes goods which are incorporated in the value of that service (e.g. an electrician or catering service).

The exit threshold threshold is applied in the case where a person who is registered under article 10 would change his registration to article 11.

Different Threshold:

Economic ActivityEntry ThresholdExit Threshold
Economic activity consisting mainly of supplies of goods€35,000€28,000
Economic activity consisting mainly of supplies of services with low value added€24,000€19,000
Other economic activities

For professional assistance, please contact:

Roderick Galea

Director & Founder

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