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 return in Malta at 18 %: periods, output and input VAT, reduced and zero rates, EC sales listings and a monthly routine that keeps filing on time.
E-invoicing & Fiscal Receipts
E-invoicing and fiscal receipts in Malta: which sales need a receipt, how B2B invoices work today, EU ViDA plans and what PDF invoicing can and cannot do.
Bookkeeping (GAPSME / IFRS)
Bookkeeping in Malta under GAPSME or IFRS: accounting records, statutory audit, financial statements filed with the MBR and working with your accountant.
Payroll & Social Security (NI)
Payroll in Malta: the Final Settlement System, FS5 monthly returns, FS3 and FS7 annual statements, social security contributions and employee records.
Invoicing
Invoicing in Malta: mandatory VAT invoice fields, numbering, credit notes, EU customers and reverse charge, timing rules and PDF archiving.
Bank Reconciliation
Bank reconciliation in Malta: matching SEPA credits and direct debits to invoices, handling partial payments, bank fees and overdue follow-up.
