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EORI Registration in Malta

EORI Registration in Malta

Updated on Tuesday 14th January 2020

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The main scope of the EORI (Economic Operators Registration Identification) system is to assign a singular reference number for all economic traders who work with customs authorities throughout the European Union. The EORI system was activated in July 2009 and it is also an interaction tool between customs authorities in different countries. The EORI number is similar to the VAT number in order to avoid major changes in the operating systems of the authorities.
 
Business owners who want to set up trading companies and obtain EORI numbers can rely on the support of our lawyers in Malta.

 

EORI in Malta

 
The EORI system is implemented at national level and at EU level. Malta Customs Authority allocates EORI numbers to economic operators who have dealings with the Maltese authorities and that EORI number will be valid throughout the Community. After the Maltese authorities have allocated an EORI number to an economic operator, they must announce the European Commission about all details and information regarding the economic operator. All information is stored by the European Commission in its database and it can be accessed by authorities in any EU member state only with the approval of the economic trader in question. Maltese authorities firstly request the consent of economic traders before publishing any data about them.
 
Our law firm in Malta can help foreign companies setting up businesses here to register for EORI numbers.
 

Are EORI numbers mandatory for companies in Malta?

 
No, EORI registration is not mandatory when completing trading activities within the country or with companies outside the European Union. EORI registration becomes mandatory when a company or individual engages in commercial activities which need to go through Customs with entities in other EU states.
 
If you need information on how to register for EORI, our lawyers in Malta are at your disposal with complete information. It is useful to know that the procedure is simple and can be completed in just a few steps.
 

EORI registration requirements in Malta

 
Both individuals and companies in Malta are required to apply for EORI numbers upon their first interaction with the Customs Authorities for trading with entities in another EU member state. It should be noted that in order to register for EORI, an individual or company first needs to obtain a VAT number. For this purpose, a VAT certificate must be obtained from the local tax office in the Maltese city the business or citizen is registered, respectively lives in.
 
The EORI number assigned will be unique and will allow for easy recognition of an operator by the customs authorities in all EU countries. Also, the EORI number obtained is valid on the entire EU territory.
 
Companies registered outside the EU can also register for EORI in Malta if their first interaction with an EU customs authority takes place here. The EORI number obtained in Malta of the non-EU entity will be valid throughout the entire EU territory, just like in the case of a domestic one.
 
With a vast expertise in various fields, our Maltese law firm can help foreign companies set up their presence in this country and obtain the necessary licenses and permits, as well as EORI numbers to trade in the EU.
 
You can read about the EORI registration procedure in Malta in the scheme below:
 
 
Main-steps-for-EORI-registration-in-Malta.png

 

Structure of EORI number in Malta

 

All Maltese EORI numbers start with the country code which is MT. Since de decision of making EORI numbers similar to the companies’ VAT numbers, EORI numbers in Malta are corresponding with the economic operators’ VAT numbers, with a few exceptions. In customs declarations, economic operators must enter their VAT number with the country code MT in front.
 
Exceptions are met in cases of economic traders from countries outside the Community that require an EORI number. Starting July 2010, all economic traders from non-EU member states engaged in operations with authorities in EU countries must register for EORI within the first EU country they trade with.
 
If the country they first trade with is Malta, their EORI number will consist of the prefix of the country MT, the trader’s country code and the number assigned by the Maltese Customs Authority.
 
Our Maltese lawyers provide more information on the structure of the EORI number.

 

Registration for EORI in Malta

 
In order to register for EORI in Malta, economic operators must contact the Customs House in Valletta and submit the VAT certificate, the MFSA (Malta Financial Services Authority) certificate and a copy after the identification document of the director of the company in Malta. For an economic operator outside the Community, a customs declaration according to Articles 225 or 238 of the Regulation 2454/93 must be submitted.
 

Activities to be completed based on EORI registration in Malta

 
EORI numbers allow for easy administration of economic operators’ activities and will reduce significantly the time spent with Customs operations. There are several activities that can be completed based on an EOR number, among these we mention the following:
 
  1. file summary and customs declarations with the Customs authorities in Malta or other EU states;
  2. file exit and entry summary declarations for temporary admission import procedures;
  3. operate temporary storage facilities on the territory of Malta or other EU states;
  4. apply for various authorizations and certificates, including Authorized Economic Operator (AEO) certificates with Customs authorities.
It is useful to note that both EU and non-EU entities and individuals will be allowed to complete the same activities with the help of their EORI numbers.
 

Foreign traders applying for EORI numbers in Malta

 
Foreign citizens and companies entering trading relations with a Maltese company for the first time will need to lodge their EORI registration application with the Maltese Customs Authorities. They will be required to submit copies of their identification papers in the case of individuals, respectively of copies of the Certificate of Registration and the VAT certificate. The EORI number issued in Malta will start with the MT country code (as the number was first issued in Malta) and will have the same structure as EU-based operators EORI numbers.
 
EORI registration in Malta for foreign operators is not complicated can be overseen or completed by our local law firm.
 

How long does it take to obtain an EORI number in Malta?

 
Provided that the documents required by the Maltese Customs are in place, it takes no more than 4 or 5 working days to obtain the EORI number for local companies, sole traders and residents. In the case of foreign operators, the procedure can take a few days longer.
 

The VAT in Malta

 
As mentioned above, EORI registration is based on the VAT number, which is why a company or individual must be registered for the value added tax in Malta in order to be issued an EORI number.
 
As a general information, it is good to know that the VAT in Malta:
 
  • is levied at a standard rate of 18% on most goods and services supplied in Malta;
  • reduced rates are also available for certain goods and services, these are the 7%, 5% and 0% rates;
  • VAT registration is required upon reaching specific turnover thresholds ranging between 12,000 and 35,000 euros;
  • tax returns must be filed by the 30th of June for individuals and no later than 9 months after the end of the financial year for companies.
If you want details about EORI registration or want to set up a business and EORI registration you can contact our law firm in Malta.