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.
VAT Return 18 % (CfR)
VAT in Malta: standard rate 18 %, reduced rates 7 %/5 %, zero-rated exports, periodic return submitted to the CfR and fiscal receipt audit trail as the basis.
E-invoicing & Fiscal Receipts
CfR fiscal receipt and e-invoicing obligations in Malta: mandatory issuance, electronic formats (UBL 2.1, Peppol BIS) and the fiscal receipt system.
Bookkeeping (GAPSME / IFRS)
Maintaining business books in Malta: GAPSME for smaller entities, IFRS for larger, linkage to an accounting firm and preparation of statutory financial statements.
Payroll & Social Security (NI)
Payroll processing in Malta: income tax deducted at source (FSS), national insurance (NI) contributions and monthly employer filing obligations with the CfR.
Invoicing
Issuing VAT invoices and fiscal receipts to Maltese and EU customers: CfR mandatory fields, electronic formats and automated dispatch.
Bank Reconciliation
Automatic matching of SEPA bank statement credits with open invoices and fiscal receipts in Malta, overdue tracking and automated reminders.
