A PE number, also known as Permission to Employee number, is required by all taxpayers who employee individuals in Malta. The below links provide online application forms for all applicants depending on their status.
If both VAT and PE numbers are required please click here.
PE Registration by Tax Practitioners (Registraton of a PE number on behalf of an individual on behalf of an individual, Company or Other Entity by a Registered Tax Practitioner)
For more information and guidance please click here.