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Using CFR online Services

1.     Who can use CFR Services On-Line?
Various CFR Services On-Line are available to Taxpayers, Tax Practitioners, Employers, VAT Holders, Data Providers and Notaries. New services are being incorporating gradually to enhance integration and communication between the Taxpayer and the Commissioner for Revenue.
 
 
2.     What are the services available on CFR Services On-Line?
CFR Services on-line for Individual Taxpayers include:
·         Income Tax Return submission
·         VAT Return Submission of Sole Proprietors
·         Viewing of Income Tax Statement
·         Online Payments
·         Notifying CFR with personal IBAN details for Direct Credit Refunds
·         Viewing of pending Tax Balances
·         Filing and payment of Part Time Self-/Employment
·         Filing and payment of Part Time Employment
·         Filing and payment of Tax on Rental Income
 
Tax Practitioners on-line services include:
·         Filing Corporate Income Tax returns and Financial Statements
·         Filing Individual Income Tax Return
·         Submitting Provisional Tax Reduction forms
·         Accessing their clients' accounts to confirm payments and tax statements
·         Accessing their clients' tax return submission status
·         Share-holder registrations
·         Submitting IBAN details for any Refunds
·         Submitting of VAT Returns for Corporate and Sole Proprietors clients
 
Online Services for Employers:
·         Submission of End-of-Year Final Settlement System information
·         Submission of Monthly FS5s
·         Online Payments
 
CFR Services on-line for Data Providers include:
·         Submission on taxpayer who reside in Elderly Homes
·         Submission of data related to Taxpayers’ whom children attend Private Independent Schools and Childcare Centres
·         Submission of data related to Final Withholding Tax on Investments for Taxpayers
·         Submission of data related to Taxpayers’ Retirement Schemes
·         Submission of data related to persons with special needs
 
On-Line Services for Notaries include:
·         Foreign Taxpayer Registrations
·         Submission of Promise of Sales
·         Submission of Extensions on Promise of Sales
·         Online Payments of Provisional Duty on Document for Promise of Sales
 
 
3.     Which is the enabling legislation for the processing of Income Tax forms electronically over the Internet?
The Commissioner for Revenue is operating under Legal Notice 232 of 2002 Electronic Communications (Income Tax) Regulations, 2002 of the Income Tax Management Act (CAP 372).
 
 
4.     How can one register for CFR Services On-Line?
Tax Practitioner and Audit Firms can register for CFR Services On-Line using form CFR01 -”Registration as Tax Practitioner”. Notaries may register to CFR on-line Services for Notaries by using the dedicated CFR05 form. Data Providers may authorise users to submit Data on their behalf using form CFR04. Employers and VAT holders may opt to authorise users to submit Respective Data by filling CFR03 form.
Individual Taxpayers do not need any form to register for Personal CFR on-line services.
 
 
5.     How does one qualify as a Tax Practitioner to use CFR Services On-Line?
According to L.N. 232 of 2002, Electronic Communications (Income Tax) Regulations, 2002, a “tax practitioner” means a person or a firm who is in possession of a warrant issued under the Accountancy Profession Act or is a member of the Malta Institute of Taxation.

In terms of the same regulations a Tax Practitioner has to be registered with the Commissioner for Revenue.
 
 
6.     What do I need to do to register as a Tax Practitioner and use CFR Services On-Line?
To register as a Tax Practitioner, an individual must be a Certified Public Accountant (CPA) with a valid Maltese Warrant Number issued by the Accountancy Board, and/or be a member of the Malta Institute of Taxation (MIT).
An Audit Firm can also register as Tax Practitioner however the applicant must satisfy one of the above requirements.
The following is a brief step-by-step guide of the Registration process:
      i.        Register as a Tax Practitioner and if you are an Audit Firm, register your users to use CFR Services On-Line, by filling CFR01 and sending a scanned copy to ictservices.cfr@gov.mt  
     ii.        The Commissioner for Revenue will provide you with a Tax Practitioner Number to be used when submitting the CFR02 form. The latter is required to grant online access on the various CFR electronic services to the tax Practitioners. CFR02 forms are to be sent as scanned documents via email to ictservices.cfr@gov.mt  
    iii.        The services will be activated once these forms are processed by the CFR.
 
 
7.     Will the Commissioner for Revenue provide assistance on the use of CFR Services On-Line?
You may contact the department's Web Services Helpdesk on telephone number 153 (for citizens) and 144 (for business) during office hours.
 
 
8.     What are the User Name and Password?
The User Name and Password are regulated by Identity Malta through e-id authentication. Further information related on how to use e-id and Password is available from here.