Malta Annual Report Template
A free, GAPSME-aligned annual report template for Maltese companies, with an editable results summary and correct € formatting.
- 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)
| 2026 | 2025 | |
|---|---|---|
| Revenue | €850,000 | €850,000 |
| Cost of sales | €510,000 | €510,000 |
| Gross profit | €340,000 | €340,000 |
| Administrative expenses | €225,000 | €225,000 |
| Operating profit | €115,000 | €115,000 |
| Tax on profit | €28,000 | €28,000 |
| Profit for the financial year | €87,000 | €87,000 |
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How to Fill In a Malta Annual Report Template
An annual report brings together a company’s year-end results, financial position and cash movements into a single pack, alongside a narrative directors’ report. For Maltese companies it forms the basis of the statutory accounts laid before the general meeting and delivered to the Malta Business Registry.
Even where the final statutory filing needs an accountant or auditor, drafting the numbers and layout in this template first makes that step much faster, because the structure already follows GAPSME.
What is an annual report?
An annual report is a combined document that summarises a company’s performance and financial position for a financial year. In Malta it typically bundles a directors’ report — covering the year’s trading performance, principal risks and outlook — with the primary financial statements: the profit and loss account, balance sheet and cash flow statement, plus supporting notes.
What to include
- Revenue — total income earned from the company’s ordinary activities during the year.
- Cost of sales — the direct costs of producing the goods or services sold, deducted from revenue to reach gross profit.
- Gross profit — revenue less cost of sales, a subtotal showing trading margin before overheads.
- Administrative expenses — overheads such as staff costs, premises and admin that are deducted to reach operating profit.
- Operating profit — gross profit less administrative expenses, the profit from normal activities before tax.
- Tax on profit — the tax charge for the year, deducted from operating profit.
- Profit for the financial year — the final total after tax, carried to the balance sheet as part of retained earnings.
Step-by-step guide
- Open with a cover page showing your company name, logo, registration number and the financial period covered.
- Write the directors’ report, summarising the year’s trading performance, any principal risks and the outlook for the coming year.
- Insert the profit and loss account, entering revenue, cost of sales and expenses to build up to profit for the financial year.
- Insert the balance sheet, listing fixed assets, current assets, creditors and capital and reserves, and confirm it balances.
- Insert the cash flow statement, showing operating, investing and financing cash flows for the year.
- Add the notes to the accounts, disclosing accounting policies and any additional detail required under GAPSME.
- Review figures for consistency across all three statements — for example, that profit for the year matches the movement shown in retained earnings.
- Have the accounts approved and signed by a director before they are laid before the general meeting or filed.
Malta-specific rules
Private companies must lay their annual accounts before the general meeting and deliver them to the Malta Business Registry within 10 months and 42 days of the financial year-end, as a PDF upload through the MBR online portal — there is no XBRL mandate for most companies. Most companies prepare these accounts under GAPSME, while public-interest entities and large companies must use EU-adopted IFRS.
Smaller companies benefit from the simplified disclosure requirements built into GAPSME, but every company must still keep proper accounting records and prepare accounts that give a true and fair view of its financial position, whichever framework applies.