Every year following the Registration of a Company, the Annual Return should be forwarded to the Registrar within 42 days of the made up date which is the date of Incorporation of the Company. It can be either brought as a hard copy or filed online. The Annual Return should include the following information as was true during the relevant year:
- Name of the Company
- Registered address in Malta
- The authorised and issued share capital and the percentage of which is paid up
- Name, surname, address, identification number of shareholders and the amount and class if any of shares held by each of them. In case of a body corporate, the name and company number and registered address of the company together with amount and class if any of shares held by each
- Name, surname, address and identification of directors and in case of a body corporate the name, company number and registered address of the same
- Name, surname, address and identification number of the company secretary. In case the company secretary is a company service provider, then the name, company number and registered address need to be put down.
The Annual Return needs to be signed by a director or company secretary. Together with Annual Return, fee has to be paid according to the authorised share capital. These are the relevant fees:
| Paper Format | Electronic Format | |
| (i) does not exceed €1,500 | €100 | €85 |
| (ii) exceeds €1,500 but does not exceed €5,000 | €140 | €120 |
| (iii) exceeds €5,000 but does not exceed €10,000 | €160 | €135 |
| (iv) exceeds €10,000 but does not exceed €50,000 | €350 | €300 |
| (v) exceeds €50,000 but does not exceed €100,000 | €400 | €340 |
| (vi) exceeds €100,000 but does not exceed €250,000 | €600 | €510 |
| (vii) exceeds €250,000 but does not exceed €500,000 | €800 | €680 |
| (viii) exceeds €500,000 but does not exceed €1,000,000 | €900 | €765 |
| (ix) exceeds €1,000,000 but does not exceed €2,500,000 | €1,200 | €1,020 |
| (x) exceeds €2,500,000 | €1,400 | €1,200 |
These fees are as per LEGAL NOTICE 354 of 2008, as amended by Legal Notice 381 of 2015, SUBSIDIARY LEGISLATION 386.03 COMPANIES ACT (FEES) REGULATIONS
In case Annual Return is not submitted with 42 days from made up date, then company would start incurring penalties. The penalty for late filing could go as high as €2,329.37 per Annual Return. Nonetheless, officers of defaulting companies are always recommended to speak to Registrar for settlement of penalties.