Skip to main content

Overview

FieldValue
RegionEurope
ISO 3166-1MT / MLT
RegistryMBR
Last updated2026-05-06

Identifiers

Collect two identifiers from each business customer in Malta and submit them as strings on the application body.
API fieldLocal nameIssuer
businessInfo.taxIdVAT Identification NumberMTCA
businessInfo.businessEntityIdCompany Registration NumberMBR
Tax ID: MT + 8 digits (e.g., MT12345678); standard registrations carry MT prefix; small undertakings receive a local number without MT prefix. Registration number: Format: C followed by digits (e.g., C 34949); issued at incorporation; appears on Certificate of Registration.

Sector regulators

MFSA · FIAU
Local nameAbbreviationDescription
Private Limited Liability CompanyLtdClosely-held share-capital company under Companies Act Cap. 386; min. authorised capital €1,164.69 with at least 20% paid up; shares are not freely transferable to the public. Closest US equivalent: LLC.
Public Limited Liability Companyp.l.c.Publicly tradable share-capital company under Companies Act Cap. 386; min. authorised capital €46,587.47; shares may be listed on the Malta Stock Exchange; at least two directors required. Closest US equivalent: C-Corp.
Partnership en CommanditeLimited partnership with one or more general partners bearing unlimited liability and limited partners liable only to the extent of their contribution. Closest US equivalent: Limited Partnership (LP).
Partnership en Nom CollectifGeneral partnership in which all partners bear unlimited joint and several liability for the partnership’s obligations. Closest US equivalent: General Partnership (GP).
Sole TraderA single natural person trading under their own name or a registered trade name; no separate legal entity and no limited liability — personal assets are fully exposed to business obligations. Registered for tax purposes with MTCA and, where applicable, with MBR. Closest US equivalent: Sole Proprietorship.
Cooperative SocietyMember-owned entity registered under the Co-operative Societies Act (Cap. 442); governed on democratic one-member-one-vote principles; profits distributed as member patronage dividends rather than equity returns. Closest US equivalent: Cooperative.
FoundationLegal entity registered with MBR under the Second Schedule of the Civil Code (Cap. 16); established for a specific purpose (philanthropic, private, or mixed) by a founder who endows it with assets; no members or shareholders. Closest US equivalent: Nonprofit Corporation.
Branch of Overseas CompanyA permanent establishment in Malta of a foreign-incorporated body corporate; registered with MBR within one month of establishment; not a separate legal entity — the foreign parent bears full liability. Receives registration number starting with ‘OC’. Closest US equivalent: Branch/Rep Office.
European Economic Interest GroupingEEIGCross-border collaborative entity formed by two or more EU-based businesses under EC Regulation 2137/85 and transposed in Malta via S.L. 386.08; tax-transparent with liability falling on members. Closest US equivalent: General Partnership (GP).

How documents combine

For each evidence area, this table shows whether the listed documents are alternatives (any one of) or a bundle (all required). The artifact-by-artifact lookup follows below.
Evidence areaDocuments needed
Legal RegistrationCertificate of Registration
Constitutive DocumentsMemorandum and Articles of Association
Tax RegistrationVAT Registration Certificate
Operating PermitTrade Licence
Ownership RecordsMemorandum of Association
Governance RecordsAll required: Annual Return + MBR Company Extract
Signing AuthorityAny one of: Board Resolution · Notarised Power of Attorney
AddressAny one of: Lease Agreement · Utility Bill · Bank Statement
Good StandingCertificate of Good Standing

Documents to collect

The physical documents you’ll collect from your customer, with the evidence area each one proves. One document can prove multiple areas — for example, Brazil’s Cartão CNPJ covers both tax and business-registration proof, so it appears once with both areas listed.
DocumentProves
Certificate of Registration (MBR)Legal Registration
Memorandum and Articles of Association (MBR)Constitutive Documents
VAT Registration Certificate (MTCA)Tax Registration
Trade Licence (Commerce Department)Operating Permit
Memorandum of Association (subscriber/shareholder list)Ownership Records
Annual ReturnGovernance Records
MBR Company ExtractGovernance Records
Board ResolutionSigning Authority
Notarised Power of AttorneySigning Authority
Lease AgreementAddress
Utility Bill (≤90 days old)Address
Bank Statement (≤90 days old)Address
Certificate of Good Standing (MBR)Good Standing
Sector-Specific LicenseMFSA Authorisation, FIAU — Financial Intelligence Analysis Unit

Collection notes

  • Legal Registration: Issued by MBR at incorporation; confirms C-number, legal form, registered office; retrievable via register.mbr.mt.
  • Constitutive Documents: Two separate documents under Companies Act Cap. 386 Art. 68; both filed with MBR at incorporation; publicly retrievable.
  • Tax Registration: MT + 8-digit VAT number; separate from TRN (9-digit income-tax reference). Collect both identifiers for full tax coverage.
  • Operating Permit: Required only for specific activities listed in Schedule (hawkers, auctioneers, dealers in precious metals, etc.). Most professional/commercial activities do not require a trade licence since 2016 liberalisation.
  • Sector-Specific License: Banking (Banking Act Cap. 371), investment services (ISA Cap. 370), payment/e-money (Financial Institutions Act Cap. 376), insurance (Insurance Business Act Cap. 403), VFA (VFAA Cap. 590). Obtain applicable licence copy.
  • Governance Records: Lists directors and company secretary; filed annually with MBR; publicly searchable via register.mbr.mt.
  • Signing Authority: Board resolution authorises named signatories; notarised POA for external representation; no mandatory registration with MBR unless specific purpose requires it.
  • Address: Conduit universal policy: lease (no time bound) OR utility bill OR bank statement, with utility/bank dated within 90 days. Same evidence satisfies both registered-address and operating-address checks.
  • Good Standing: Issued by MBR on request; confirms the company is active and compliant with its filing obligations. Distinct from the Certificate of Registration issued at incorporation.

Person roles

When you submit a person on the application body, set their role to one of Conduit’s canonical BusinessPersonRole values. Use this table to map a local corporate-governance title onto the right canonical role.
Local roleCanonical API roleDescription
DirectorCONTROLLING_PERSONAppointed under Companies Act Cap. 386; day-to-day operational authority; registered with MBR.
POA Holder / MandataryLEGAL_REPRESENTATIVEHolder of notarised power of attorney; scope defined by instrument.

Notes

  • MTCA replaced CFR in May 2023. All references to “Commissioner for Revenue” or cfr.gov.mt now redirect to mtca.gov.mt; update any deep-link citations to the MTCA portal.
  • Trade licence is narrow in scope. Since 2016, Malta removed licensing requirements for most commercial activities. Only the specific categories in S.L. 441.07 Schedule (street/market hawkers, auctioneers, precious-metal dealers, etc.) require a Trade Licence. Most onboarded businesses will present N/A for this field.
  • EU AMLR (Reg. 2024/1624) applies from 2027-07-10. Malta’s domestic S.L. 386.19 regime remains operative until then; AMLD6 Art. 74 already transposed (LN 127/2025). Monitor further AMLD6 transposition phases due 2026-07-10 (Arts. 11–13, 15) and 2029-07-10 (Art. 18).