Every company formed in Malta must register its Memorandum and Articles of Association with the Registry of Companies within the Malta Financial Services Authority. The Memorandum and Articles of Association (M&A) must contain according to company law specific details:

 

Registration Fees
The registrar of Companies levies a fee upon every company registration. The registration fees are tiered according to the amount of Authorised Share Capital and a maximum of Lm 750 is charged for Authorised Share Capital of over Lm100,000.

 

Audited accounts must be presented at an Annual General Meeting (AGM) to be held every year not later than 10 months from the end of the company’s accounting year and thereafter delivered to the Registrar of Companies.  The audited accounts must be prepared in the currency of the company’s share capital. An AGM must be held every year not later than 15 months from the last AGM.

Small companies enjoy special concessions and may draw up abridged Accounts.  Consolidated accounts are required for Group of Companies. As with small companies, there are exemptions from this requirement in the case of small groups.

 

Annual Returns
An Annual Return must be filed with the Registrar of Companies every year and must be drawn up to a date 10 months after the end of the company’s accounting year.  It must be filed within 42 days from the date as at when the annual return is made up.