Business
Malta — Business: Sole Proprietorship
A sole trader in Malta registers through Business First and Jobsplus rather than the Malta Business Registry, obtaining a social security number, income tax number and VAT registration.
VerifiedGovernment / official sourceBusiness First / Jobsplus Malta — Registering as a sole traderLast reviewed: 2026-10-23
Key facts
- Maltese citizens with a valid ID card can use a single government eForm to register for self-employment; Jobsplus registration and an employer number are included and numbers are provided electronically within 48 hours.
- EU nationals without a Maltese social security number must first apply for one and file a Jobsplus engagement form; the income tax number is then generated and VAT registration follows.
- Anyone taking up gainful occupation other than under a contract of employment must notify Jobsplus, through the self-employment form on the user dashboard.
- For a sole trader the Malta Business Registry is not the main step; partnerships register with the MBR first and get a Partnership Certificate.
- Self-employed people can be registered under VAT Article 10 for taxable supplies, among three VAT articles.
Steps
- Obtaining a Sole Proprietorship in Malta — Register the business with the Malta Business Registry, providing required documentation and information. Obtain any necessary permits and licenses. Open a local bank account and obtain an E-ID, which is a digital ID card issued to all Maltese residents.