The Annual Returns and Accounts should be submitted according to the below categories:
Legislation
Annual Returns & Accounts
At the end of the financial year, every enrolled Voluntary Organisation needs to submit the set of Annual Returns documentation to the Office of the Commissioner for Voluntary Organisations.
The list of documents consists of:
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Annual Return
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Annual Report
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Annual Accounts (as per categories below)
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Statement for Public Collections (in case that no public collections have been effected during the year, this needs to be submitted as Nil)
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Organisation Chart (the below organisation chart template is to be used only as a sample. We understand that different organisations may have different formats. Please send us one that is relevant to your organisation)
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List of Administrators. (This list needs to be provided both in Excel format with original signatures and in pdf format. In case of changes in administrators. Two lists need to be submitted – one as at year end and one with new board members. Copy of ID card needs to be presented and such changes need to be notified to the Malta Business Registry as well)
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The notification of Change of address form. (This form is to be completed only when there is a change in the address of the organisation)
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Statute, if there were any changes. - Two copies need to be submitted, one with track changes and another one finalised.
All documents should be signed by at least two members of the board.
If there are changes in the statute, this must be dated, and signed by all the Committee Members on the last page. It should include the Names, Surnames, ID Card Numbers, and Designation of each member of the Committee and initials on every page.
Category 1
Income less than €50k:
within 3 months following financial year end (our Income and expenditure template is enough).
Category 2
Income above €50k but less than €250K:
within 6 months following financial year end (full set of accounts in GAPSME signed by external warranted Accountant).
Category 3
Income above €250k:
within 8 months following financial year end (full set of accounts in IFRS audited by external warranted Auditors).
If the statute states that annual accounts have to be audited or reviewed by an Accountant for category 1 or 2, these should be presented as per statute.
Annual returns should be submitted through the website Submit annual returns here
Download the templates below in order to submit your annual returns and annual accounts.