Deactivate and Reactivate VAT Numbers

Taxpayers may deactivate their VAT number at any time. Deactivation may arise for a number of reasons including cessation of trading activity, lack of business or on request by the Malta Tax and Customs Administration. In order for an application for de-registration to be processed a VAT registered person is required to settle all pending matters with the Malta Tax and Customs Administration and have no VAT balances due. Reactivation of VAT numbers is also possible upon application. As VAT numbers are unique to taxpayers, once a taxpayer seeks to reactive their VAT registration, they will be provided with the same VAT number that was previously held by them.

DE ACTIVATION

Sole Proprietors holding a Maltese I.D. Card or Residence Card requesting to de activate the VAT number should use the Personal Services Login button

VAT Delegated Users or Tax Practitioners requesting to de activate the VAT Number

VAT Delegated Users or Tax Practitioners requesting to de activate the VAT Number and PE number on behalf of other persons should use the Assigned or Delegated Services login button

RE ACTIVATION

Sole proprietors holding an I.D. Card with letter ending in M, L, G or H requesting to re activate the VAT Number and the PE Number (if applicable)

VAT Delegated Users or Tax Practitioners requesting to reactivate the VAT number and PE Number, if applicable, on behalf of the Sole Proprietors who hold an I.D. Card with number ending in M, L, G or H 

Sole proprietors who do not an I.D. Card with letter ending in M, L, G or H and their Tax Practitioner requesting to re activate the VAT Number and the PE Number (if applicable)

Companies, Partnerships, Other Entities and their Tax Practitioner requesting to re activate the VAT Number and the PE Number (if applicable)