•  Information

    The Single Point of Contact’s aim is to simplify the process for the establishment of new businesses in Gibraltar. It is a convenient “one-stop-shop” where those wishing to set up a new business are advised about their business’s licensing and registration requirements. The Single Point of Contact also enables completion of all necessary forms under one roof without the need to liaise separately with other Government Departments.

    The OFT also assists applicants by liaising with Government departments and by providing all the necessary forms in relation to town planning, development and environment permits, employment registration, registration for business licensing and registration for tax and social insurance.

  •  Business Licensing Authority

    Under the provisions of the Fair Trading Act 2015 (FTA), any person shall be deemed to carry on business if they carry on a trade or provides a service in Gibraltar. Any business of a kind specified in Schedule 3 of the FTA must hold a business licence and comply with the terms of the licence. All trades and services not regulated under other Gibraltar legislation will be caught by this Act. The Business Licensing Authority shall be responsible for the issue, renewal and administration of business licences in Gibraltar.

    The Business Licensing Authority (BLA) processes all business licence applications. Provided no objections are received, the FTA makes provisions for the issue of a licence within three business days of receipt of the full documentation required by the Business Licensing Authority.

    The Business Licensing Authority will meet at least fortnightly to hear applications.

    Notice of intention to apply for a Business Licence.

    Any person who intends to apply for a licence shall be required to give notice, under Section 73 of the FTA. A notice of intention shall be Form 1a and shall be published in the Gazette and in at least one newspaper circulating in Gibraltar, not less than seven days before the application for the licence is made.

    Application for a new Business Licence

    Once a notice of intention has been completed and published, the applicant shall complete the application Form 2a and shall submit the said form and all relevant supporting information to the BLA.

    Forms

    Below you will find copies of form 1a, form 2a and all other business licensing forms along with useful guidelines about how to complete and submit these to the BLA.

    Guidance Notes Download PDF  
         
     Notices    
    1A Notice of intention to apply for a new licence Download PDF  
    1B Notice of intention to apply for an extension to scope of licence Download PDF  
    1C Notice of intention to apply for transfer of licence to other premises Download PDF  
         
     Applications    
    2A Application for a new licence Download PDF  
    2B Application for extension to scope of licence Download PDF  
    2C Application for transfer of licence to other premises Download PDF  
    2D Application for transfer of licence where business is to remain on the same premises Download PDF  
    2E Application for a duplicate licence Download PDF  
         
     Objections    
    3A Notice of objection to application for new licence Download PDF  
    3B Notice of objection to extension to scope of licence Download PDF  
    3C Notice of objection to transfer of licence to other premises Download PDF  

    Contact us:

    T - 20076358
    E - This email address is being protected from spambots. You need JavaScript enabled to view it.

     

  •  Department of Employment

    The Department of Employment is responsible for matters pertaining to employment as provided under the Employment Act and other subsidiary employment legislation. Employment related issues are multiple and varied and consequently this is reflected in the Department’s functions.

    The Department assists the registered unemployed find employment, it maintains a comprehensive employment database and ensures employment law is enforced. It also provides a general employment resource service to its various ‘client groups’ and all constitute the day-to-day functions of the Department.

    Amongst its various statutory responsibilities the Department of Employment also undertakes an important function which is the due registration of all businesses, trades and professions.

    With regard to this last function, the following are the requirements for registration:

    Requirements for the registration of a Company under the Business Trades and Professions (Registrations) Act

    Persons wishing to register a Company under the Business Trades and Professions (Registrations) Act shall submit the application for registration form duly completed together with the following supporting documentation:

    • Certificate of Incorporation (Companies House);
    • Particulars of Directors (either: (i) a company profile from Companies House; or (ii) a register of directors certified by an accountant, lawyer or company secretary);
    • Completed Notice of Terms of Engagement for “working” Directors (Department of Employment); and
    • Valid Business Licence, if required (Business Licensing Authority).

    Requirements for the registration of a Business Name under the Business Trades and Professions (Registrations) Act

    Persons wishing to register a Business Name under the Business Trades and Professions (Registrations) Act shall submit the application for registration and personal details Form (Passport or ID Card required) duly completed together with the following documents:

    • Approval from the Income Tax Office/Department of Social Security;
    • Certificate of Registration of a Business Name (Companies House);
    • Valid Business Licence, if required (Business Licensing Authority); and
    • Gibraltar Trading Address (recent proof of address).

    Requirements for the registration of a Self-Employed Person under the Business Trades and Professions (Registrations) Act

    Persons wishing to register as a Self-Employed person under the Business Trades and Profession (Registration) Act shall submit the application for registration and personal details form (Passport or ID Card required) duly completed together with the following documents:

    • Approval from the Income Tax Office/Department of Social Security. Valid Business Licence, if required (Business Licensing Authority); and
    • Gibraltar Trading Address (recent proof of address).

    Note: All documentation together with a fee of £50 must be received prior to the processing of applications. Cheques must be made payable to “Government General Account”.

    Requirements for the registration of an Employee 

    The requirements for registering an employee are that the employer must be registered with the Department of Employment and that the employer must submit a Notification of Vacancy and Notice of Terms of Engagement in respect of the employee.

    In the case of non-entitled workers/”working” Directors (e.g. non-E.U. nationals) an application for a Work Permit must be submitted at the same time as the Notification of Vacancy; Notice of Terms of Engagement and Passport together with a fee of £20.00.

    Forms

    Self Employed Persons Personal Details   Download PDF  
    Application For Registration Of Business Trades And Profession Regulations 1991  Download PDF  


    Contact Us:

    T - 20011000
    E - This email address is being protected from spambots. You need JavaScript enabled to view it.
    W - www.employment.gov.gi

  •  Income Tax Office

    The Income Tax Office is responsible for the administration of the Income Tax Act 2010, Rules and Regulations and for the assessment and collection of income tax, corporation tax and social insurance contributions.

    Tax is charged on income accruing in or derived from Gibraltar, on the profits or gains of a company or trust from any trade, business, profession or vocation. Tax is charged on the income accruing in, derived from or received in Gibraltar (or in any other place) by an individual ordinarily resident in Gibraltar from employment or the exercise of any self-employment activities in connection with a trade, business, profession or vocation. Dividends, pensions and emoluments of office accruing in, derived from or received in any place other than Gibraltar by an ordinarily resident individual are also taxable in Gibraltar.

    Generally, when taxed in the country of accrual and not received in Gibraltar such income is not taxable in Gibraltar. Tax is charged on income of all individuals and companies in respect of any rents, premiums and any other interest in real property located in Gibraltar. Income arising outside Gibraltar, which although not actually received or transferred, is obtained in Gibraltar by an individual in the form of an equivalent benefit, is treated as having been received in Gibraltar.

    If you commence a new business or company, or if you start working as a self-employed individual, you need to register at the Income Tax Office immediately. The forms you are required to submit are:

    S1 Self-Employed Individuals and Businesses Download PDF  
    S3 Self-employed Taxi Driver Download PDF  
    S4 Persons in receipt of Rental Income Download PDF  
    CT3 Companies Download PDF  

     

    Please note that you must first be registered with the Department of Employment before registering with the Income Tax Office

    For further information please visit the Income Tax Office website at www.gibraltar.gov.gi/new/income-tax-office

  •  Environmental Agency

    The Environmental Agency is contracted as an enforcement authority for HM Government of Gibraltar in the fields of environmental and public health. The Agency is responsible to the Minister for the Environment and plays an important role in delivering the environmental policies of HM Government of Gibraltar.

    Some of the areas the agency is closely involved with are food hygiene and safety, the abatement of statutory nuisances, monitoring of air, drinking and bathing water quality, the control of dust, waste management, monitoring of building applications and investigation of infectious diseases. The Agency is also the competent authority for the issue of Hawkers and Pedlars Licences. Some activities overseen by the agency require licensing or registration, these are listed below:-

    • Waste handling/dealing
    • Scrap Metal handling/dealing
    • Importation of milk and water
    • Food premises
    • Importation of meat or meat products
    • Skin piercing/tattooing
    • Any activity where dust might be generated


    Environmental Agency officers take an active part in health and environmental promotion campaigns throughout the year and visit schools and give presentations to interested parties. They are also involved in the delivery of training in the following areas:

    • Food Safety
    • Health & Safety at Work
    • Environmental Principles

    Forms

    Access all of the relevant Environmental Agency forms on our website.


    Contact Us:

    T - 200 70620
    E - This email address is being protected from spambots. You need JavaScript enabled to view it.
    W - www.environmental-agency.gi

  •  Town Planning & Building Control

    Town Planning

    The Town Planning section’s remit covers the control and use of land, and the appearance of the built and natural environment. The section is responsible for forward planning, formulation of planning policy and development control. All "development" in Gibraltar requires planning permission (in addition to approval under the building regulations where relevant) before works may start. The decision-making authority is the Development & Planning Commission.

    The Town Planning section's work also covers the administration of advertisement consent applications, applications for tax relief on external improvements, tables and chairs licences and sandwich board licences. The section works closely with Building Control and other government departments, agencies and non-statutory bodies on matters relevant to town planning.

    Apply Online (eGov.gi)

    Contact

    Town Planning
    Department of Town Planning & Building Control
    Suite 631, Europort
    Gibraltar
    Tel: +350 20075483
    Fax: +350 20074086
    Email: This email address is being protected from spambots. You need JavaScript enabled to view it.

    Building Control

    The Building Control Section's main duties include the administration and enforcement of building regulations made under the Public Health Act, by inspection of deposited plans. This is followed by inspections to determine that works have been carried out according to approved specifications.

    On the satisfactory completion of the works, a joint exercise is put in place with the Environmental Agency and the Fire Prevention Department to establish whether the new building is fit for occupation. If satisfactory, a Certificate of Fitness is issued. Additional duties comprise the overseeing of demolition operations and the provision of technical advice to the Town Planning section.

    Apply Online (eGov.gi)

    Contact

    Building Control
    Department of Town Planning & Building Control
    Suite 631, Europort
    Gibraltar
    Tel: +350 20075483
    Fax: +350 20074086
    Email: This email address is being protected from spambots. You need JavaScript enabled to view it.

     

    Forms

    Planning and Building Application Download PDF  
    Demolition Application Download PDF  
    Advertisement Application Download PDF  
    Tree Application Download PDF  

     

    Read More
  •  HM Customs

    HM Customs Gibraltar (HMCG) is responsible for collecting, securing and accounting for all customs duties and fees, and any other incidental charges imposed in respect of goods imported into and exported from Gibraltar. HMCG, through its enforcement service is the community’s first line of defence against the importation of dangerous goods and has a primary law enforcement role in the prevention and detection of smuggling.

    In summary, the role of HMCG can be defined in terms of the following functions:

    1. The collection, securing and accounting of all duties, fines, fees and charges imposed in respect of goods imported into/exported from Gibraltar;
    2. Primary law enforcement role in the prevention and detection of smuggling of any goods or substances that are deemed to be regulated, restricted or prohibited altogether under existing legislation;
    3. The enforcement of legislative controls required under the provisions of the Imports & Exports Act, Imports & Exports (Control) Regulations, Import Duty (Franchise) Regulations, Import Duty (Integrated Tariff) Regulations, Tobacco Act, Endangered Species Act, Crimes Act, Criminal Procedures & Evidence Act and other laws for which the Customs Department is solely responsible for enforcement or has a duty to assist in the enforcement’.

    Under Section 21 of the Imports & Exports Act 1986 of the Laws of Gibraltar, any person (or Company) importing any goods, or his/her duly authorised agent, is required to make a declaration to customs concerning any goods imported into Gibraltar. The declaration must be delivered to the respective Officer in such form and manner and contain such particulars in support of the declaration as may be prescribed by the Collector and/or regulation.

    The Import Duty (Integrated Tariff) Regulations contains information on the duty of customs chargeable on goods imported into Gibraltar and shows the Commodity Code numbers used for this purpose and for the statistical classification of imports and exports. It also sets out particulars of existing prohibitions and restrictions on imports and exports from Gibraltar. The Imports & Exports (Franchise) Regulations also provide information on export fees and additional information on relevant rates of duty.

    Enquiries on points of detail or classification should be made to the Customs office at the Entry Processing Unit, British Lines Road, Gibraltar, on Telephone No. 00350 20078879 or This email address is being protected from spambots. You need JavaScript enabled to view it.. Enquiries concerning policy should be addressed to the Collector of Customs, Custom House, Waterport, Gibraltar at the same number and e-mail address.

    The Entry Processing Unit is open for the presentation of declarations and clearance of goods during the normal business hours;

    Monday to Friday - 8.00 am to 3.00 pm

    Attendance at other times can be arranged with prior notice by contacting the Customs on-call officer on Telephone Number 54015284.

    At present there is no charge to the importer or agent for the extra attendance involved outside of normal business hours.

    Goods may not be removed from the place of importation without Customs authority.

    Any business intending to import or export goods to or from Gibraltar will need their Business Licence to cover the importation of the goods and the sale and export (if applicable) by way of wholesale or retail trade. An application for a Business Licence has to be as explicit as possible in detailing the goods to be traded with and cover every angle of the business operation.

    All importers and exporters engaged in the clearance of goods on a commercial basis are also required to be registered with HM Customs, once the relevant licenses and permits have been obtained.

    A duly completed and signed computer application registration form must be submitted to the Customs Entry Processing Unit at British Lines Road, supported by a copy of the Business Licence and Certificate of Incorporation/Business Registration.

    Forms

    Computer Registration Application Form Download PDF  

     

    Read More
  •  Quick Links

    With this link you can quickly access the online forms directly. This is for those users who know exactly what forms they require. Please note that in order to be able to use the OFT eGov service you will need your new eID card, password and card reader.

    eGov.gi
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Further Useful Information

 

  •  Business Support

    The Business Support Unit was established by HM Government of Gibraltar as a means of providing free guidance and support to individuals or businesses that wish to invest, start up, expand or diversify a business entity in Gibraltar.

    Read More
  •  Companies House

    Most businesses trade as limited companies and/or under a specific business name. These businesses are required to register with Companies House Gibraltar.

    Trading under a business name

    Any business wishing to trade using a specified business name should

    Read More
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About us

The OFT is a statutory regulator set up by Her Majesty’s Government of Gibraltar to protect the interests of consumers in Gibraltar and to ensure a fair market is maintained.

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