Self-employed · Small business
Article 11 (small undertaking) annual VAT declaration for 2026
Annual declaration for a person exempt under Article 11 (turnover not above EUR 35,000) for calendar year 2026, unless a shorter period was chosen.
- Filing deadline
- February 15, 2027
- Country
- Malta
- Tax year
- 2026
- Official source
- Tax authority
What is this deadline?
A person registered under Article 11 files a declaration for calendar year 2026 by 15 February 2027 (the 15th of the second month after the period ends), unless a shorter period was chosen. Filed electronically within seven days after the due date: no late penalty (art. 42(1)(d)). Late declaration: EUR 10 a month or part month, maximum EUR 120.
Source
Related skills.
Read the rules, their sources and accountant approval.
- malta-vat-return →
Malta VAT return preparation and review for Article 10, Article 11 declarations and distinct Article 12 goods-acquisition and reverse-charge service obligations. Check registration, place of supply, taxability, rates, deduction, actual filing dates and records. Specialist schemes and unsupported portal details remain outside the filing-ready scope.
GitHub source
This page is informational only and not tax advice. Verify dates and requirements against the official tax authority before filing.