Company VAT Return Cycle
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Company VAT Return Cycle

Last Updated: 07/06/2022​​

Companies are encouraged to submit their VAT return electronically. Electronic submission of VAT returns provides several benefits including specifically longer submission/payment deadline.  Companies that submit their VAT Return online can benefit for 7 days extension added to their normal submission date of the 15th day of the month that generally applies for all VAT return submissions.  This provision is only applicable to Companies registered under Article 10 of the VAT Act.

Companies can also opt to assign the filing of their VAT return to a trusted person or to a registered Tax Practitioner. Access to a trusted person who is not a registered Practitioner is granted via a CFR03; on the other hand, VAT access to a registered Practitioner is granted through CFR02.

Submission and Payments

Payments can be made online at any time. Alternatively, payments can also be made in person at any Maltapost Branch (including Saturdays) across Malta and Gozo.

VAT Statements

VAT statements are no longer mailed to taxpayers with their VAT return. Instead, VAT statements can now be viewed online at any time. Click on the following link to access the Office of the Commissioner’s VAT online services.

Adjustment on VAT Return

Should a Company need to make any amendments to their VAT return, an Adjustment Form needs to be filled in and submitted to the Office of the Commissioner for Revenue. Where an adjustment results in VAT due to the Office of the Commissioner for Revenue, 10% Administration penalty and Interest of 0.54% shall be charged and levied on the balance. Any payment due should be submitted with the adjustment forms.