Malta Financial Report Templates
Free, editable financial statement templates for Maltese businesses — built around GAPSME (with EU-IFRS for public-interest and large entities) with the correct € formatting, terminology and Malta Business Registry filing context.
- Accounting standard
- GAPSME
- Financial year
- Company-chosen accounting reference period; the calendar year (1 Jan–31 Dec) is common
- Currency
- EUR (€)
- Filed with
- Malta Business Registry (MBR)
Financial statement templates
Free, customisable templates for every core financial report — aligned to local accounting standards, with the correct currency, dates and number formatting built in.
Annual report
A complete annual report pack: results summary, position and cash flows.
Income statement (P&L)
Revenue to profit for the year, with live totals.
Balance sheet
Assets, liabilities and equity — with a live balancing check.
Cash flow statement
Operating, investing and financing cash flows.
Business budget
Plan income and costs — compare budget vs actual.
Expense report
Itemise business expenses and claim reimbursement.
Understanding Financial Reports in Malta
A financial report is the set of statements a business prepares to show how it has performed and what it owns and owes. In Malta the core statements are the profit and loss account (income statement), the balance sheet (statement of financial position) and the cash flow statement, usually accompanied by supporting notes and, for the fullest version, a directors’ report packaged together as an annual report.
Most Maltese companies prepare these statements under GAPSME — the General Accounting Principles for Smaller Entities — which is the default framework for small and medium-sized entities under the Companies Act. EU-adopted IFRS is required for public-interest entities and large companies, and any company may elect to use it. Either way, the underlying statements look broadly similar, and these templates are built around the GAPSME structure most businesses will actually use.
Getting the format right matters beyond internal management: banks, investors, the Malta Business Registry and the Commissioner for Revenue all expect statements in € with recognisable terminology such as debtors, creditors and called-up share capital. These templates are built to match that expectation from the first cell, so you spend your time on the numbers, not on reformatting a generic spreadsheet.
Which template do you need?
- Annual report — use this for a complete year-end pack combining a directors’ report, the profit and loss account, balance sheet and cash flow statement in one document.
- Income statement (P&L) — use this to show revenue, costs and profit for the financial year on its own, e.g. for a lender, investor or internal review.
- Balance sheet — use this to show what the business owns and owes at a single date, with a live check that total assets equal equity plus liabilities.
- Cash flow statement — use this to show how cash moved through operating, investing and financing activities over the period.
- Business budget — use this to plan income and costs ahead of the year and compare budget against actual results as you go.
- Expense report — use this to itemise and total business expenses, such as travel and subsistence, for reimbursement.
Accounting standards and filing in Malta
Most Maltese companies report under GAPSME, the simplified framework introduced for small and medium-sized entities under the Companies Act; EU-adopted IFRS applies to public-interest entities and large companies, and is available to any company that elects it. Because GAPSME and IFRS share the same basic statement structure — profit and loss account, balance sheet, cash flow statement and notes — a company that outgrows GAPSME does not need to relearn its reporting from scratch.
Annual accounts are laid before the general meeting and then delivered to the Malta Business Registry (MBR) as a PDF upload through the MBR online portal, within 10 months and 42 days of the financial year-end for private companies. There is no XBRL tagging mandate for most companies, which keeps the filing process comparatively simple once the statements themselves are correctly prepared. Official source: https://mbr.mt/
Currency, fiscal year and number formatting
- All figures are shown in euro (€), with the symbol placed before the number, e.g. €850,000.
- Thousands are separated with a comma and decimals with a full stop, matching standard English-language Maltese convention (e.g. €1,234,567.89).
- Dates follow the day/month/year convention shown throughout the templates.
- The accounting reference period is chosen by the company; the calendar year (1 January to 31 December) is the most common choice.
- Negative figures follow standard presentation so costs and deductions are easy to distinguish from income.
What makes these templates different
- Structured to match GAPSME statement formats, using genuine Maltese terminology such as debtors, creditors and called-up share capital rather than translated US labels.
- Correct € formatting and day/month/year date conventions applied throughout, so nothing needs reformatting before you send it to your accountant.
- Live auto-calculating totals and subtotals, including a real-time balance check on the balance sheet that flags if assets don’t equal equity plus liabilities.
- Guidance written around the actual Malta filing route — the Malta Business Registry’s online portal — rather than generic advice.
- Each template is editable online and downloadable as PDF, Excel or Word, so you can work however suits your business.