So you’ve made the jump, well done and congrats. You are in for a ride. Being a photographer can lead to a fruitful career, drawing you to people and situations you never thought may have happened otherwise. Like any business, there is the admin, the part most creative people aren’t fond of, yet necessary for compliance. So where to start? Here are some guidelines:
1. Choose Your Business Structure
Most small photography businesses in Malta choose sole trader or limited liability company (LTD).
- Sole Trader (Self-employed)
- Easier and cheaper to set up
- You are personally liable for debts
- Limited Liability Company (LTD)
- More complex, requires formal registration
- Limits personal liability
2. Register with the Malta Business Registry (MBR)
This is necessary if you are setting up a limited company.
- Website: https://mbr.mt
- Submit:
- Memorandum & Articles of Association
- Identification of shareholders and directors
- Proof of a registered office address
- Pay a registration fee (depends on share capital)
If operating as a sole trader, you do not need to register with MBR.
3. Get a VAT Number (if applicable)
If your annual turnover exceeds €30,000, VAT registration is mandatory.
- Apply through the Commissioner for Revenue (CfR): https://cfr.gov.mt
- Even if below threshold, you can voluntarily register to reclaim VAT on expenses
4. Register with JobsPlus (for self-employment)
Even sole traders must register as self-employed with JobsPlus.
- Website: https://jobsplus.gov.mt
- Submit a “Self-Employment Engagement Form”
5. Register with the Commissioner for Revenue (CfR)
For income tax and national insurance:
- Register as self-employed to pay:
- Income tax (on profits)
- National Insurance (NI) contributions
6. Open a Business Bank Account
You’ll need a local business bank account (especially for a company). Banks may request:
- Business registration certificate
- VAT number
- Identification documents
- Business plan (sometimes)
7. Get Any Necessary Insurance
While not always legally required, you should consider:
- Public liability insurance (for photoshoots on location)
- Equipment insurance
- Professional indemnity insurance
8. Understand Data Protection Laws (GDPR)
Photographers collect and store personal data (e.g., images of people), so you must comply with GDPR:
- Get consent from clients
- Store files securely
- Consider registering with the Information and Data Protection Commissioner (IDPC): https://idpc.org.mt
9. Licenses & Permits (if needed)
- You generally don’t need a special license to operate as a photographer.
- But for shooting in public places (e.g., Valletta streets, beaches), you may need a filming permit from the relevant local council or the Malta Film Commission.
10. Keep Proper Records and File Annual Returns
You must:
Submit company accounts (if LTD)
Keep receipts, invoices, and contracts
File an annual tax return
Submit VAT returns (if registered)