VAT number
The VAT registration number, in the form MT followed by eight digits.
The Commissioner for Tax and Customs issues a VAT number on registration under the Value Added Tax Act (Cap. 406). There is more than one kind of registration: under article 10 a business registers normally, charging VAT and reclaiming the VAT it is charged, while under article 11 a business small enough to qualify under the Sixth Schedule registers as a small enterprise. Both hold a number.
The number takes the form MT plus eight digits. It is not the company ID in another guise — the two are different numbers and neither can be derived from the other.
A VAT number can be checked in the European Commission's VIES system, which answers for the whole EU. Checking the number on a new partner's invoice is a routine step: an invalid one can cause problems when deducting input VAT.
Where this figure comes from
Verified against the European Commission's VIES system.
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