A more considered personal tax review
What to bring to a personal tax discussion: income, family circumstances, eligible reliefs and the distinction between filing and payment.
Practical guide / 2 min readThe reading room
Malta / Source-led readingThe Lotus Journal.
A considered collection of short guides on tax, business and the decisions in between.
Annual accounts: three distinct steps
Understand the difference between preparing financial statements, auditing them and filing annual accounts with the Malta Business Registry.
Practical guide / 2 min readMicro Invest: a tax credit, not a cash grant
A starting point for Micro Invest 2026–2030 enquiries: the form of support, project evidence, current guidelines and application timing.
Practical guide / 2 min readContinue reading
The everyday
details.
Payroll & employment
Before your first payroll run
A short preparation guide for employers: registrations, employee information and the records behind a reliable payslip.
Practical guide / 2 min readProperty & rental accounting
A clearer record of rental income
A practical starting point for landlords: organise the rental records and identify the tax questions that need an individual answer.
Practical guide / 2 min readPractical checklist
Starting a business in Malta: the first decisions
A short start-up checklist covering activity, structure, registrations, records and the questions to resolve before trading.
Practical guide / 2 min readPractical checklist
Self-employment in Malta: prepare the essentials
Organise the questions behind self-employment registration, income records, tax, VAT and social security obligations in Malta.
Practical guide / 2 min readPractical checklist
VAT: map the transactions before the registration
A practical preparation checklist for VAT registration and compliance in Malta, including supplies, overseas purchases and recordkeeping.
Practical guide / 2 min readPractical checklist
Preparing for your accountant: a useful handover
An adaptable checklist of records to organise for accounts, VAT, payroll or company reporting, with safe initial-enquiry guidance.
Practical guide / 2 min readOfficial sources / 2024–2026
From the
reference shelf.
Selected earlier notices that give today’s questions context. Dates below belong to the official sources; each guide carries its own publication and review date.
- 2024
Malta Business Registry
Annual accounts move online
An MBR notice announced the move to BAROS for annual accounts submissions. It provides background to the digital filing process; check current requirements for the entity concerned.
- 2025
Malta Tax and Customs Administration
One submission point for specified corporate forms
A joint MBR/MTCA notice described a BAROS submission route for specified exempt share transfers and allotments. Its scope is limited; it does not replace every tax or duty procedure.
- 2026
Government of Malta
The next Micro Invest framework
The government announced Micro Invest for 2026–2030. The announcement gives context; current Malta Enterprise guidelines govern eligibility, expenditure and application conditions.
Useful perspective. Carefully sourced.
Prepare the
next step.
Six concise checklists for common starting points. These are general preparation guides, with official references and review dates, rather than personalised advice or dated news announcements.
- Starting a Business in MaltaStructure, activity-specific permissions and the first records to organise.
- Self-Employment in MaltaA preparation sequence for registration, records, tax and social security questions.
- VAT Registration and ComplianceMap your transactions before choosing a registration and reporting routine.
- Annual Company Compliance ChecklistSeparate accounts, independent audit, company filings and tax responsibilities.
- Employing Staff in MaltaConfirm registrations, employee information, payroll inputs and reporting.
- Preparing for Your AccountantOrganise the relevant records and agree how to share them.
Let’s talk
Your next chapter.
Let’s start here.
Tell us about your business or personal tax enquiry.
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