As from October 2018, the Department will be notifying Sole Proprietors that employ 10 or more employees, as well as all limited liability Companies, that this will be the last time they will be receiving the VAT return by post.
Taxpayers will be notified with a letter that will be enclosed with the VAT return, starting with the VAT return for the VAT period that will cover July to September 2018 and has a due by date of 15 November 2018. They will also be informed that the next VAT return, namely that for the VAT period October to December 2018 and that has a due by date of 15 February 2019, has to be filled in using the VAT Online Services. The Department notifies taxpayers that this will be the last time that they can send the VAT return, that they will be receiving by post for the last time, in paper format.
This process will be continued in the coming months whereby more Sole Proprietors that emply 10 or more employees and limited liability Companies will be notified, with a view that within the coming months, all of the above-mentioned will be required to send the VAT return online.
It is important that one has the e-ID. If not, one has to obtain it since without the e-ID, no access to the VAT Online Services will be available. For more information regarding the e-ID, you may wish to visit the website https://mygov.mt/portal/webforms/howdoigetaccesstomygov.aspx#Register.
You need to file an application for this service with the department by means of the CFR03 form. You may also authorise a Tax Practitioner to submit the documents on your behalf by using the CFR02 form.