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Remission on Interest and Administrative Penalties

The Office of the Commissioner for Revenue wishes to bring to the attention of VAT registered persons that The Minister for Finance has, by virtue of LN107 of 2014 and LN 75 of 2015, given powers to the Commissioner for Revenue to remit administrative penalties and interest under certain conditions.  If you wish to apply for a remission please click here​​ to download the application.  Kindly ensure that you print the application form and submit it duly filled in and signed. 

 
An application form will only be considered subject to the following conditions being met:
  • All outstanding VAT returns must be submitted.
  • The “Full Name of Applicant” on the on-line Request Form must be that of the Registered Person in the case of a sole proprietor.  In the case of a Limited Liability Company the name must be that of a Director.
  • Once the Application Form has been downloaded it must be printed.
  • The application form duly filled in must be signed by the above mentioned applicant himself/herself. 
  • All the details on the application form must be valid and correct.
  • Only penalties and interest incurred on tax periods whose due date for submission fell on the 15th December 2013 or before will be considered.​
  • The signed original Application Form must reach the Collection Section.

 

 
For further information kindly contact customer care on vat.cfr@gov.mt or telephone number 153.  
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