MicroInvest 2014 submission deadline extended to – 30th November 2015

The deadline for the application submissions for the MicroInvest Scheme 2014 for those who have missed the closing date of the 30th March 2015 has been extended to the 30th November 2015.  The application is to cover all expenditure incurred in 2014.

This incentive is open to all undertakings satisfying all the criteria within the new Incentive Guidelines version 4.4 issued on the 1st October 2015.  Application form and supporting documents (De Minimis Declaration) and (Enterprise Size Declaration) are accessible from the MaltaEnterprise dedicated webpage together with the MicroInvest 2014 FAQs document.

The incentive is granted in the form of a tax credit to the successful applicants.

The highlights of the differences between the current version 4.4 incentive guidelines and the previous version 4.3 incentive guidelines are:

• Accepted and correct late submissions for expenses incurred in 2014 (deadline November 2015) may start utilising the tax credit in the Year of Assessment 2016.
• In case of partnerships the maximum eligible amount will be reduced to the applicant proportion of control. Hence in case of a person holding 50% of the control of a partnership, one may only receive a tax credit of €15,000 over any period of three (3) consecutive years, starting from any tax credits granted in 2014 for costs incurred in 2013.
• All admissible copies of documents are to be certified (signed) and stamped by a Certified Public Accountant as “Certified True Copy” and should include full name and warrant number of the accountant.
  • The accountant is to certify the following documents for each qualifying expense:
    * The tax Invoice and an associated receipt.
    OR
    * The tax Invoice marked as paid by the supplier.
    OR
    * The original Fiscal Receipt.

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• A permit identifying the premises as a business premises will be required for furbishing and refurbishing costs to be considered eligible.
• Investment in acquiring new (or first time used in Malta) machinery, technology, apparatus or instruments which enhance the operations (including ICT solutions and systems which help to save energy or to produce alternative energy have now become eligible costs.
• Ineligible costs are vehicle registration tax, vehicles used for the transportation of passengers, vehicle accessories and upgrades, vehicles that because of their nature can also be used for non-business (pleasure) activities.
• Ineligible costs include any individual invoice having a value of less than €200.
• Sea-going craft, website hosting, annual subscriptions, and equipment rented or leased are specifically ineligible.
• Furbishing costs carried out in home based offices are now also specifically ineligible.