How the figures are kept right
Corrections
When a figure or a statement on this site turns out to be wrong, it is fixed and recorded here: the date, the page, what it said, what it says now, and the official source that settled it. Every figure on the site is read from a dated rules file that links each rate to its source. This page records where that process caught a mistake.
The record, newest first
| Date | Page | It said | It says now | Source |
|---|---|---|---|---|
| Class 2 guide, glossary | At €910 or less of profit you are not self-occupied, “with nothing to apply for”. | The Act makes €910 or less a definition, and the Department of Social Security runs it as an exemption you apply for online, with no contribution credits for the period. | Cap. 318 art. 2; the Department of Social Security’s exemption page | |
| Provisional tax guide, tax deadlines and two other pages | A late provisional-tax instalment costs 1% a month, and the charge on a short instalment is interest. | It is additional tax of 0.6% for each month or part of a month. | S.L. 372.18 r. 14 | |
| The Class 2 tables on three pages | A previous year’s profit of €910 or less put this year’s Class 2 at nothing. | If you are self-occupied this year after such a year, you pay the minimum weekly rate: the lowest band has no floor. | L.N. 10 of 2025; Cap. 318 art. 10(3) | |
| Glossary | A self-employed person is one “who also employs others”. | A self-employed person is someone under 65, ordinarily resident in Malta, who is neither employed nor self-occupied. | Cap. 318 art. 2 | |
| Class 2 guide, glossary, freelancer guide, the calculators | Under €910 of profit no Class 2 is due at all. | None is due as self-occupied, but a self-employed person can owe Class 2 on total net income, rent and investments included, unless an exclusion applies. | Cap. 318 arts 2 and 10(1) | |
| Freelancer guide, VAT threshold guide | An Article 11 declaration filed online had until 22 March without a penalty. | Until 22 February: the declaration is due on 15 February and the Act allows seven more days. | Cap. 406 art. 42(1)(d) | |
| Glossary, freelancer guide | Below €910 of profit you are not self-occupied, which counted exactly €910 as self-occupied. | €910 or less: the Act’s test is earnings exceeding €910 a year. | Cap. 318 art. 2 | |
| What a Maltese freelancer keeps | The VAT you charge “was never your money”. | The VAT you charge is not income: you owe it, and pay it to the MTCA with your VAT returns. | Cap. 406 art. 20(1)(a) | |
| Glossary, VAT threshold guide | The supply date is the tax point, and the tax point decides whether you have crossed the Article 11 threshold. | The supply date decides the threshold. The tax point decides which VAT return a sale goes in. | Cap. 406 Fourth Schedule, item 3 | |
| Home page | The subscription cost “roughly one question to an accountant”. | Removed. It was a claim about accountants’ fees that we could not source. | None could be found, which is why it went |
What counts as a correction
A figure, a date or a rule that was wrong, or a statement a reader could act on that the law does not support. Changes of wording that leave the meaning the same are not listed, and neither are new pages or new sections.
If you think something on this site is wrong, write to support@settlano.com with the page and, if you have it, the source. How each figure is checked is on the About page.