Persons Registered for VAT in Malta
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Persons Registered for VAT in Malta


​​​Taxable persons who are registered for VAT in Malta under article 10 of the VAT Act claim their refund on input VAT in their VAT return. The VAT return shall contain correct and complete information and submitted within the established due date. The Office of the Commissioner for Revenue refunds an excess credit, provided the taxable person has no outstanding taxes due. 

The Office of the Commissioner for Revenue sends the VAT return to the taxable person to be completed and submitted by the due date.  The e-ID enables the taxable person to authorise a Tax Practitioner to submit the VAT Return on their behalf. 

This Office usually verifies the amount of refund claimed and where it disagrees with such claim, a provisional assessment is issued to the registered person and the tax is deducted from the amount of refund claimed. The person could request a review of such provisional assessment. After the expiration of a period of not less than thirty days and not more than six months from the service of a provisional assessment in respect of a tax period, the Commissioner may either confirm, amend, or cancel the provisional assessment. 

Where the registered person does not agree with the confirmed assessment, he has the right to appeal before the Administrative Review Tribunal​ within 30 days from the date of the service of the notice of assessment. Any of the parties to an appeal or a reference to the Tribunal who feels aggrieved by the decision of that Tribunal may, by means of an application to be filed within thirty days from the date on which the decision appealed from is notified to him, appeal against that decision on a question of law only.

Important Links

Sample of the VAT Return - click here​.

VAT Return guide - click here

Last Updated on: 23/11/2021