VAT EXO Number
In Malta, all businesses operating a computerized Point of Sale (POS) system are required to notify the VAT Department and obtain a unique Exemption (EXO) number for each business entity. This requirement is outlined on the Commissioner of Revenue page.
The EXO number must be clearly displayed on every receipt issued by the POS system. As part of the application process, a VAT auditor will inspect the POS system to ensure it complies with all the relevant requirements set by the department.
Additionally, the POS system must be accompanied by a letter certifying that it meets all necessary criteria and regulatory standards.
