In Malta, a private gym needs no trading licence: sporting activities are on the list of activities exempt from it. You register as self-employed with Jobsplus or incorporate a Ltd with the Malta Business Registry, register for VAT, and charge the reduced rate of 7% for the use of sporting facilities. The question to settle early is fiscal receipts, because Malta requires one for almost every sale to a private customer. Sparekey costs €990 for setup and €26 a month for Operations.
Registration and premises
A sole trader registers with Jobsplus and can start once permits are in place. A Ltd files its memorandum and articles with the MBR through BAROS. Every business registers for VAT: under Article 10 you charge VAT and reclaim input VAT. Under Article 11, for turnover up to €35,000, you charge none.
Planning puts gyms in Class 3C (assembly and leisure). Ask your perit whether the premises have a permit for that use before you sign the lease. Business First answers questions about other permits.
VAT: 7%
The Eighth Schedule of the VAT Act taxes the use of sporting facilities at 7%, against the standard 18%. A gym booked by the hour fits that item. A sauna, massage or personal training may fall under other rates.
Fiscal receipts for online bookings
Malta’s VAT Act requires a fiscal receipt immediately after payment for every sale to someone without a VAT number. Small businesses under Article 11 must issue them too. Retailers use an approved fiscal cash register. Others can use receipts or invoices in a form the Commissioner for Tax and Customs approves. The Act has no separate rule for services booked and paid online. Before launch, ask your accountant or the MTCA whether the invoices Sparekey issues for each booking can serve as approved fiscal receipts in your case. Companies with a VAT number get a tax invoice.
Sparekey issues an invoice for every paid booking, in English, in euros, with 7% VAT or the Article 11 marking, and exports a CSV file for your accountant. Malta has no e-invoicing obligation for local sales.
Payments
In Malta we set up Stripe with cards, Apple Pay and Google Pay. Payment is confirmed at once, so the code goes out straight after booking even for same-day slots. The Stripe account is in your name, payouts are in euros, and setup is included.
Door access, cameras and house rules
We recommend a 2N keypad with a maglock, installed by a professional door installer. Nuki is the cheaper option on the existing lock, but it cannot be secured as well against tampering by customers. Both cost the same in Sparekey. Customers receive a time-limited PIN by SMS under your gym’s name, and the stored backup code covers internet outages. See 2N keypad and maglock.
The data protection authority (IDPC) expects fixed cameras with a clear purpose, a warning sign before the monitored area, no audio and retention of a few days. Beyond 72 hours, storage gets hard to justify. See cameras in an unstaffed gym. House rules should cover equipment use, emergencies and who may enter. Start from our house rules template, and tell your insurer that the gym runs without staff.
What Sparekey costs in Malta
| Item | Price |
|---|---|
| Setup (one-off) | €990 |
| Operations (hosting, maintenance and SMS sender name) | €26 / month |
| Door-code SMS | €0.09 per message |
No VAT is added, because Sparekey is not VAT-registered. You pay in euros by bank transfer. See pricing.
FAQ
Do I need a trading licence for a gym in Malta?
No. Sporting activities are listed among activities that need no trading licence. Planning and other permits still apply.
Which VAT rate applies to a private gym in Malta?
7% for the use of sporting facilities, or no VAT under Article 11 if your turnover is up to €35,000.