Commissioner for Revenue Payments
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Commissioner for Revenue Payments

The Office of the Commissioner for Revenue is currently undergoing changes within the amalgamation process of the VAT and Income Tax.  Some of these changes are being made to allow our customers more payment options.  The Office of the Commissioner for Revenue informs the public that tax payments are to be made Online (24X7) or at any MaltaPost Branch in cash (up to €5,000) or by cheque payable to CfR.

 

Tax and VAT Payments online

All documents issued by the Commissioner for Revenue that include a payment reference number or a payment slip can be paid online and an acknowledgement is automatically and instantly issued.  The new enhanced online portal can be accessed through this link or servizz.gov.mt

 

Income Tax Payments at Malta Post

Payments are accepted at any MaltaPost branch ONLY when accompanied by the relative documents (that include the payment reference or the payment slip with the barcode):

  • Provisional Tax
  • Social Security contribution
  • Provisional tax/Social Security Contribution
  • Arrears Statement of accounts
  • Self Assessment Tax Return
  • FSS payments together with the duly filled in FS5
  • TA 23 Part Time Employed Form duly filled in up to the due date i.e. 21.12.2019

 

TA 22 and TA 24

  • Payments can only be made at Malta Post until 30/04/2020.
  • Payments including interests can continue to be made online after 30/04/2020 on the CfR website (TA22, TA24). Interests are calculated by the system when filling in details.
  • Payments by cheque (payable to CfR) after 30/04/2020 sent to the office of the CfR will only be accepted if they include the interest incurred.  Any cheques received after that date not including interests will be returned to taxpayers to adjust amounts of cheque to include interest.
  • In case of difficulty to know the amount of interest incurred, taxpayers are to call 153 for assistance.

 

From September 2018:

  • Company Tax

 

VAT Payments at Malta Post

Payments are accepted at any MaltaPost branch ONLY when accompanied by the following documents:

  • Vat returns (including acknowledgements of Online submissions accompanied by copy of return)
  • Notice of Payment (Article 12)
  • Assessments
  • Ledger Statements
  • ECO contribution return (old regime on white goods not on accommodation)

 

From September 2018:

  • Instalment Payments in relation to LN/107 (Remission Application) where the agreement includes a payment reference

The following documents may also be submitted at any MaltaPost branch without payment:

  • Vat returns
  • Notice of Payment (Article 12)
  • Declaration (Article 12)
  • Declaration (Article 11)

 

All payments below (point 1 to point 5) are NOT accepted by Maltapost and if paid by cheque, this must be made payable to CFR and sent to Malta Post plc, PO BOX 2296, Qormi Road, Marsa

  1. Payments on account can be made online (when quoting payment reference of a particular period) or by cheque.
  2. Instalment Payment in relation to LN/107 (Remission Application) can only be made by cheque where the agreement does NOT include a payment reference or barcode.
  3. Commitment Plans payments can only be made by cheque.
  4. Compromise fines can only be paid by cheque.
  5. Any other payment type can only be made by cheque.

 

ECO Contribution (old regime on white goods not on accommodation)

With regards to ECO contribution returns without payment, these are accepted by MaltaPost front office but are NOT acknowledged at the counter. These are subsequently forwarded to back office Birkirkara and both original and copy are stamped and copy is sent back to Tax payer by post.

Most Malta Post branches are open for the public from Monday to Saturday between 7.30 am and 1.00 pm.

The Cash Office at Block 5 in Floriana no longer receives payments.

For more details, contact the Office of the Commissioner for Revenue on: [email protected] or phone 153 for citizens or 144 for businesses.