EU membership, VAT 18 % and Malta's unique full imputation tax system in one suite.
Malta's Commissioner for Revenue (CfR) enforces VAT at 18 %, fiscal receipt obligations for every taxable supply, and the full imputation tax system under which shareholders can reclaim up to six-sevenths of corporate tax paid on distributed profits. The 4b2b suite spans the full company lifecycle — MBR formation, CfR enrolment, GAPSME bookkeeping, FSS payroll, periodic VAT returns and EU cross-border trade — plus the compliance infrastructure demanded by MFSA-regulated fintech and MGA-licensed iGaming operators.
Open the topic map →CfR fiscal receipts, VAT 18 % and full imputation refunds: the three pillars every Maltese business must master.
Malta is a full EU member state and eurozone economy since 2008. The Commissioner for Revenue administers VAT at 18 %, mandatory fiscal receipt issuance for every supply, and the distinctive full imputation system — perhaps the most generous corporate tax refund mechanism in the EU. Every invoice, payroll run and cross-border transaction must reflect these specifics.
Company Formation & Registration
MBR registration, CfR enrolment and the first compliant fiscal receipt: the three milestones that define a correctly formed Maltese company. Get them right and every subsequent VAT return, payroll run and EU cross-border transaction follows naturally.
Operations — VAT, Fiscal Receipts, Payroll
Running a Maltese company means: fiscal receipts for every supply, periodic VAT returns at 18 % submitted to the CfR, GAPSME or IFRS bookkeeping, monthly FSS income tax and NI payroll, and SEPA as the only payment infrastructure. Each obligation connects directly to the next — and missing one creates a ripple effect.
Cross-border — EU Single Market, OSS & Treaties
Malta is simultaneously a eurozone member with full EU single market access, the EU jurisdiction of choice for iGaming (MGA) and fintech (MFSA) licensing, and a hub for EU treaty-backed cross-border trade. Every outbound transaction — whether a digital service, a posted worker or an export shipment — carries specific VAT, customs, employment and treaty implications that must be handled correctly from the outset.
4b2b ecosystem — purpose-built for Maltese compliance
Every module subscribes on its own brand domain, where billing, support and licensing live. Here is how each piece fits a Maltese company's specific obligations.
CfR-compliant fiscal receipts and e-invoices, VAT 18 %/7 %/5 %/0 %, UBL 2.1 and Peppol BIS output.
Automated SMS and email alerts: fiscal receipt confirmations, payment due reminders and SEPA reconciliation nudges.
Inventory, procurement and EU single-market supply chains with HS code duty classification for imports.
FSS income tax, NI contributions and monthly CfR employer returns — all calculated and filed automatically.
Pipeline and account management for Maltese and EU markets, with EU VAT number validation built in.
EU-based infrastructure compliant with GDPR and the Maltese Data Protection Act — essential for MFSA and MGA licences.
Technologies we use
The ecosystem is built on open EU standards and secure infrastructure — from UBL formats and Peppol BIS to API integrations with the CfR, MBR and SEPA payment rails.
Built for Maltese accountants, advocates and corporate service providers
Accounting firms and corporate service providers on the island juggle dozens of client mandates — MBR registrations, CfR enrolments, quarterly VAT returns, FSS payroll and iGaming or fintech licence renewals. The ecosystem's multi-client architecture is built for exactly that workflow.
Manage all client fiscal receipts, VAT returns and GAPSME bookkeeping from a single multi-mandate account with role-based delegated access — no shared passwords, full CfR audit trail per client.
Issue VAT-compliant fee notes, track matter deadlines and maintain MBR compliance documentation without leaving the platform.
Run company formation workflows, registered office management and CfR registration from an integrated client portal that tracks each milestone.
Invoice cross-border digital services with CfR-compliant e-invoices, automatic EU reverse charge notation and GDPR-compliant hosting that satisfies both MFSA and MGA IT policy requirements.
Partner programme — Malta
Every accountant, CSP or IT consultant who brings a Maltese client onto the ecosystem earns a recurring monthly commission for as long as that client remains active — no cap on mandates.
Recurring monthly commission per active client mandate covering fiscal receipts, VAT returns or payroll.
Commission on mandates sourced through company formation, registered office or CfR registration workflows.
Higher tier applies when two or more modules are integrated for the same client — invoicing, ERP and hosting together, for example.
