Thinking about becoming your self-employed in Malta? Whether you’re starting a freelance career or launching a small business, registering as self-employed is the first official step. While the process might seem bureaucratic at first, it’s actually quite straightforward once you know what to do. This guide will walk you through each step in simple terms, so you can focus on what matters—growing your business!
Step 1: Get Your Social Security Number
Before anything else, you need a Social Security Number (SSN). If you’ve worked in Malta before, you likely already have one. But if you’re new to the workforce here—especially as an EU/EEA national—you’ll need to apply through the Social Security Department.
Why is This Important?
Your Social Security Number ensures you’re making social security contributions, which means access to healthcare, pensions, and other benefits down the line. Without an SSN, you won’t be able to register for self-employment, pay social security contributions, or claim certain entitlements. It also serves as proof of your contributions to Malta’s welfare system, which may be important for residency or work permit applications. In the long run, consistent social security contributions help secure retirement benefits and other financial protections.
Step 2: Register as Self-Employed with Jobsplus
Once you have your SSN, the next step is to officially declare your self-employment with Jobsplus, Malta’s national employment agency. This is an important legal requirement, but don’t worry—it’s an easy process.
How to register
- Online: Log in to the Jobsplus portal, go to the “Self-Employment” section, and submit your details.
- By Email: Download and fill out the self-employment engagement form. Completed form is to be sent via email.
That’s it! Once this step is done, you’re officially recognized as self-employed in Malta.
Step 3: Register for a VAT Number (If Required)
Depending on your type of work and how much you expect to earn, you might need to register for VAT (Value Added Tax).
VAT Registration Categories
- Article 10 VAT Registration: If your income will be above the VAT threshold, you must charge VAT on your invoices and can also reclaim VAT on business expenses.
- Article 11 VAT Registration: If you expect to earn below the threshold, you can opt for VAT exemption—this means you don’t charge VAT but also can’t reclaim it.
You can find the application forms and more information on the Commissioner for Revenue’s website.
Step 4: Register for Tax Purposes
Good news—if you’re Maltese, your Tax Identification Number (TIN) is simply your ID card number, and you don’t need to register separately for tax.
If you’re a foreign national, however, you’ll need to register with the Commissioner for Revenue to ensure you’re set up correctly for tax purposes. This is important to avoid issues later, especially when it comes to tax returns and possible deductions.
Step 5: Get a PE Number (If You Plan to Hire Employees)
If your business grows and you decide to hire staff, you’ll need to apply for a PE (Personal Emoluments) Number. This number allows you to report salaries and tax deductions for your employees.
You can get your PE number through the Commissioner for Revenue’s employer section. But if you’re just working solo for now, you don’t need to worry about this step!
Extra Considerations
- Are you a third-country national (TCN)? If you’re from outside the EU/EEA, there may be additional requirements, like minimum investment thresholds or employment commitments. It’s best to check what applies to your situation.
- Importing or exporting goods? If your business involves trading outside the EU, you may need an Economic Operators Registration and Identification (EORI) Number. You can apply for one here.
Getting Started with Your Business
Starting your self-employment journey in Malta is an exciting step, and now you know exactly what to do! By following these steps—getting your Social Security Number, registering with Jobsplus, applying for a VAT number (if needed), setting up your tax details, and getting a PE number if hiring employees—you’ll be fully compliant and ready to focus on your business.
If you need more details, check out Expatax Malta’s website. Wishing you the best of luck with your self-employment journey in Malta!
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