The Registrar of Companies deems it necessary to bring to the attention of the public, most notably company directors and secretaries, the requirement to file certain statutory forms or documentation and which according to company law provisions, are due for filing on an annual basis.
1. Annual Financial Statements (Annual Accounts) – Every company (public or private) is required that for each accounting period, its directors lay before the company in the general meeting for its approval, copies of the annual accounts of the company for that period.
- The laying before and approval by the company in general meeting of a company’s annual accounts for an accounting period, shall be ten (10) months after the end of the relevant accounting reference period for private companies and seven (7) months in case of public companies.
- The company directors are required to submit a copy of the annual accounts to the Registrar for registration. This is to be done within forty-two (42) days from the end of the period for laying of annual accounts.
- Annual Return – This statutory Form is provided for in the Seventh Schedule of the Companies Act. The importance of this Form is to keep the Registrar updated on the fundamental information and data relating to the company’s principal activity, share capital, address, and the company’s officers as well as its members.
2. Annual Return – This statutory Form is provided for in the Seventh Schedule of the Companies Act. The importance of this Form is to keep the Registrar updated on the fundamental information and data relating to the company’s principal activity, share capital, address, and the company’s officers as well as its members.
- The Annual Return is to be submitted to the Registrar by every company, within forty-two (42) days after the date to which it is made up. The made-up date is the company’s registration anniversary date.
3. Annual Confirmation BO Form – This statutory Form is contained in the Companies Act (Register of Beneficial Owners) Regulations. It is to be completed and signed by the company director or secretary in order to confirm that there were no changes to the beneficial owners’ details as held by the Registrar or alternatively, to provide the necessary change in details which would have occurred to that same information as held by the Registrar.
- This Form is to be filed by those companies falling under the applicability of the said Regulations on an annual basis, within forty-two (42) days after the date to which it is made up. The made-up date is the company’s registration anniversary date.
All the above-mentioned annual notifications may be submitted to the Registrar both in paper-format or in electronic form. Forms are available from https://mbr.mt/promo/official-registry-forms/
When submissions are made electronically, it is crucial for every signature contained therein to be a qualified electronic signature, whilst ensuring that all other necessary legal requirements are satisfied. Below please find relevant links:
https://registry.mbr.mt/ROC/index.jsp#/ROC/onlinefiling.html
Notice on the use of Electronic Signatures – Malta Business Registry (mbr.mt)
In the eventuality that the above annual filings are not submitted to the Registrar within the stipulated timeframes as provided for by law, every officer of the company is liable to a penalty and, for every day during which the default continues, to a further penalty.
Kindly note that the Registrar sends a reminder for such filings via electronic mail to all those companies which would have provided him with a valid correspondence electronic mail address. This e-mail address can be sent to support.mbr@mbr.mt along with the company registration number of the requesting company.
The Registrar of Companies
07/09/2021