The Companies Act (Agricultural Companies) Regulations, 2025, subsidiary legislation 386.30, has entered into force on the 26th December 2025 by virtue of Legal Notice 307 of 2025.
The aim of this newly introduced legislation is to:
- To establish a regulatory framework for the formation and operation of agricultural companies in Malta; and
- To promote the growth and sustainability of agricultural businesses while ensuring transparency and accountability in the sector.
The Agricultural Companies Regulation are divided in 5 parts and on the Schedule, following the regulation, there are the forms to be filed with the Malta Business Registry as appropriate.
For an organisation to qualify as an agricultural company in accordance with the Companies Act (Agricultural Companies) Regulations, 2025 the company should generate at least fifty-one percent (51%) of its revenue from agricultural activity and the remaining percentage from ancillary agricultural activity, provided that income generated from renewable energy initiatives and in hindrance of the output of the agricultural activity should not be considered as income from agricultural activity or ancillary thereto, provided further that the Registrar of Companies should consult with and receive clearance from the relevant authorities prior to registering an agricultural company.
In that respect and in addition to the obligations emanating from the any other Maltese legislation, an agricultural company should together with the annual accounts be obliged to deliver to the Registrar for registration the AC(2) declaration, to state that the principal income of the company, to the amount of at least fifty-one percent (51%) of its revenue, is generated from agricultural activity and the remaining percentage from ancillary agricultural activity. In case the annual accounts are delivered without the aforementioned declaration, the Registrar should refuse to register such annual accounts and for the purposes of article 14 of the Companies Act (Agricultural Companies) Regulations, 2025, the said annual accounts should not be deemed to be submitted to the Registrar.
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Links to the Companies Act (Agricultural Companies) Regulations, 2025:
