Malta Tax ID Number (TIN) Guide

1. Introduction

In Malta, the Tax Identification Number (TIN) is a unique identifier assigned to individuals and entities for tax purposes. It is essential for ensuring compliance with Maltese tax regulations, facilitating accurate tax reporting, and enabling efficient communication with the tax authorities. This guide provides detailed information on the types, formats, issuance, verification, and importance of TINs in Malta. All data presented herein is verified from official sources, including the Commissioner for Revenue and other trusted government publications.​

2. Tax Identification Number Types

a. Identity Card Number (ID Number)

• Applicable to: Maltese nationals and residents
• Local Name: Identity Card Number
• Usage: Serves as the TIN for tax purposes​

b. Taxpayer Reference Number (TRN)

• Applicable to: Non-Maltese nationals and entities resident in Malta for tax purposes
• Local Name: Taxpayer Reference Number
• Usage: Issued upon registration with the Inland Revenue Department (IRD)​

c. VAT Identification Number

• Applicable to: Entities performing economic activities subject to VAT
• Local Name: VAT Number
• Usage: Used for VAT-related transactions​

3. TIN Format and Structure

a. Identity Card Number

• Format: 8 characters comprising 7 digits followed by 1 letter (e.g., 1234567M)
• Structure:
  • Digits: Sequential numbers
  • Letter: Indicates the series
• Notes:
  • The first four digits may be omitted if they are zeros.
  • For IT processing, the TIN must always be 8 characters long, with leading zeros included.

b. Taxpayer Reference Number

• Format: 9 digits (e.g., 123456789)
• Structure:
  • Sequential numeric code assigned by the IRD

c. VAT Identification Number

• Format: 8 digits prefixed with ‘MT’ (e.g., MT12345678)
• Structure:
  • Prefix: ‘MT’ indicating Malta
  • Digits: Unique identifier for the entity​

4. Issuing Authority and Registration Process

a. Issuing Authority

• Name: Commissioner for Revenue (CFR)
• Website: Home Page

b. Registration Process

For Maltese Nationals:

• TIN is automatically assigned as the Identity Card Number upon issuance of the ID card.

For Non-Maltese Nationals:

1. Eligibility: Individuals residing in Malta for tax purposes.
2. Required Documents:
   • Completed registration form
   • Valid identification (e.g., passport)
3. Application Process:
   • Submit the registration form to the IRD.
   • Upon approval, a 9-digit TRN is issued.​

For Entities:

• Upon registration with the Malta Business Registry, entities are automatically registered with the IRD and issued a 9-digit TRN.​

5. TIN Verification and Lookup

• VAT Number Verification: The European Commission provides the VIES tool for verifying VAT numbers.
• TIN Verification: Currently, there is no public online tool provided by the CFR for verifying Identity Card Numbers or TRNs. Or Instantly Verify Tax IDs in Malta with TaxDo Real-Time TIN Validation Platform 
• TaxDo offers a compliant, automated, and globally trusted solution for TIN verification—not just in Malta, but across 135+ jurisdictions. Unlike other solutions, TaxDo validates tax IDs instantly and securely using only official government sources. 
• What Makes TaxDo Different? 
• Real-time TIN verification for Malta and 135+ countries  
• Seamless API integration into your ERP, CRM, or onboarding system 
• Powerful dashboard to manage and track tax ID validations globally 
• Fully compliant and official-source-based results ONLY 
• Whether you’re conducting due diligence, onboarding  clients, granting tax exemption, or managing vendor compliance in Malta, TaxDo helps you avoid risks, delays, and penalties with effortless global Tax ID validation. 
• 📩 Get started today or schedule a free demo to see how TaxDo simplifies tax compliance.​

6. TIN and VAT Number Connection

• In Malta, the VAT number is distinct from the TIN. While the TIN (Identity Card Number or TRN) is used for income tax purposes, the VAT number is specifically for VAT-related transactions. Entities performing economic activities subject to VAT must obtain a separate VAT number from the CFR.​

7. Why Accurate TIN Validation Matters 

Ensuring the accuracy of your TIN is critical for both businesses and individuals in Malta. An incorrect or unverified TIN can lead to serious complications such as: 

• Delays in tax processing 

• Rejection of tax exemption claims 

• Fines and penalties for non-compliance 

• Rejection of e-invoicing submissions 

• Onboarding unqualified suppliers or customers 

• Data quality issues across finance and compliance systems 

Using the Malta Commissioner for Revenue or TaxDo real-time global tax ID verification platform ensures accurate Tax ID validation, error reduction, and full compliance with Malta tax laws. 

8. Stay Compliant with TaxDo 

While the Commissioner for Revenue offers a basic PIN checker, TaxDo takes Malta TIN validation to the next level with real-time results, periodic revalidation for ongoing compliance, and seamless integration into your systems. 

With TaxDo, you can automate Tax ID validation, monitor changes, and ensure continuous compliance, all from a single, user-friendly dashboard or through API connectivity. 

TaxDo is trusted by leading enterprises, platforms, and compliance teams worldwide. Try it now and eliminate the risks of Tax ID errors in Malta and beyond.