Most Maltese companies must file annual financial statements with the Malta Business Registry (MBR). Those filings let you check a company’s financial position before you trade with it, lend to it, invest in it, or appoint it to a role. Malta financial statements are public, so you can review them yourself before you commit.
This guide covers which companies file, what exemptions may apply, how often accounts are filed, why some are missing, who can obtain them, and how to order them.
Which Maltese companies file financial statements?
Private limited companies (Ltd) and public limited companies (plc) must file annual financial statements. Overseas companies with a branch in Malta must also file the parent company’s accounts with the MBR.
Exemptions that reduce what a company files
Maltese company law provides size-based exemptions. Certain small companies may not need to file their directors’ report or auditor’s report. Certain small companies may also omit their profit and loss account (income statement) and full notes from the publicly filed accounts.
How often are financial statements filed?
Financial statements are prepared once a year.
Do not assume financial statements have been submitted to the MBR
Deadlines are not always met. A company may file its financial statements late.
Who can obtain financial statements?
Anyone has the right to obtain the filed financial statements of any Maltese company.
How to order MBR financial statements
- Log on to the Malta Business Registry online system (BAROS) at mbr.mt.
- Search by company name or company registration number using the Malta company search.
- Select the company and choose the financial statements you need.
Need assistance?
Contact us. We will locate, order and check the filings for the company you need.