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Malta - VAT submission guide

Updated by Michael Caruana, PKF Malta

How are VAT returns submitted to the tax authorities?	All VAT returns in Malta must be submitted online through the Office of the Commissioner for Revenue's VAT online service: https://cfr.gov.mt/en/eServices/Pages/VAT-Online-Services.aspx �� Taxpayers need an 'e-ID' to be able to file returns. �� Payments can be made via internet banking or through the Government Payment Gateway. The online service will provide a unique payment reference for each return to be paid using internet banking.

Can a business submit paper VAT returns?	No. All VAT returns must be submitted online.

Can an agent submit a VAT return on behalf of the business?	Yes. An agent can submit a VAT return on behalf of a business after completing the following forms: • CFR02 Appointment of a registered tax representative • CFR03 Application for registration for FSS and VAT purposes �� The forms above can be found online at: https://cfr.gov.mt/en/eServices/Pages/CfR-Services-Online-Form.aspx

How many boxes/data fields are there on the VAT return?	There are 51 boxes on the VAT return in Malta.

What does each VAT