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Small Business VAT Return Cycle

​Online Submission of the VAT return

Sole Proprietors are mostly encouraged to submit their VAT Return electronically using their e-ID credentials. Sole Proprietors who submit their VAT Return online can benefit for a longer submission/payment deadline, by 7 days from the 15th day of the month (only applicable for Sole Proprietors  registered under Article 10).

Sole Proprietors can opt to assign the filing of the VAT return to a trusted person or to a registered Tax Practitioner. Access to a trusted person who is not a registered Practitioner is to submit a CFR03 form; on the other hand, VAT access to a registered Practitioner is to submit a CFR02 form.

 

Submission and Payments

Payments can be made online 24/7 or at any Maltapost Branch including Saturdays across Malta and Gozo.

 

VAT Statements

Vat statements  are not being mailed together with the VAT return to sole traders/companies as these should be viewed online.

 

Adjustment on VAT Return

Should Sole Proprietors  need to make any amendments to the VAT return, an Adjustment Form needs to be filled in and submitted to the Office of the Commissioner for Revenue.

In the case when VAT is due on an Adjustment Form, the Sole Proprietor will be charged 10% Administration penalty and Interest of 0.54%.