Mandatory Online Filing of VAT returns through CFR VAT e-Services
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Mandatory Online Filing of VAT returns through CFR VAT e-Services

(last updated 24/11/2022)

The Office of the Commissioner for Revenue would like to bring to the attention of all persons registered for VAT under Article 10* that they are obliged to submit online all VAT Returns due to be filed on and after 15th February 2023,  by using the VAT e-Services available on the CFR website as depicted below:


A detailed presentation on how the online VAT Return can be accessed and submitted may be found here​.

Persons may also appoint a registered tax representative or a ‘registered user’ to file VAT Returns online on their behalf. This may be done by filing a CFR02 or CFR03 form respectively to this Office. These forms may be found here.

Upon logging in, all persons will be requested to fill in the ‘My Account’ section with the requested details, unless this has already been done. This will enable this Office to be able to notify persons of any upcoming filing due dates for VAT returns and such other notifications.

Persons who encounter any difficulties or have any queries are invited to contact Business First on 144 or by sending an e-mail to [email protected].


If you are unsure under which article you are registered for VAT, you can either check your VAT registration certificate, or contact Business First on 144 or by sending an e-mail to [email protected] for further assistance.