Saturday, 4th February, 2012 Welcome to the VAT Department (Malta) Website

VAT Information

This section of the website provides you with information on VAT Legislation, Guidelines on how VAT should be treated on specific provisions, comments on the VAT Act and information on VAT in other EU Member States. The information is provided to the general public but is of special interest to you if you are VAT registered. If you are a Tax Professional, you may find more detailed information about all the VAT act which you may find of special interest in this section.

Information for Traders and the General Public

New VAT Operations (Overview Presentation)

Introduction to the New VAT procedures

Fiscal Cash Register Specifications

Exporters and Intra-Community Suppliers of Goods

Importers and Intra-Community Acquirers of Goods

Intra-Community Acquisition by Exempt Taxable Persons and Non-taxable Legal Persons

Distance Sales Providers

Triangulation

Intra-Community Acquisition of New Means of Transport and Excise Goods

Retailers

Small Undertakings Registered as Exempt

Suppliers of Services

Electronic Services Providers

Records and documents to be kept by a Business Concern

Refunds for foreign Taxable Persons

List of Items Subject to a Reduced VAT Rate or Exempt

VAT Form 003/2004 The New VAT Return (Specimen) and how to fill it in

How to complete the new VAT Return

VAT Form 001/2004 VAT Registration Form

VAT Form 004/2004 for Payment of VAT on an Intra-Community Acquisition

VAT Form 005/2004 Periodical Statement of Intra-Community Acquisitions by Person registered under Article 12 of the VAT Act (Specimen)

VAT Form 006/2004 for Payment of VAT on Services Taxable in Malta

VAT Form 007/2004 for Declaration of purchase on new means of Transport

VAT Form 008/2004 Request for Refund by foreign taxable person

Disclaimer: The VAT Department has made every effort to ensure that the content of the documents listed above is as legally accurate and complete as possible. However, the content of these documents should not be used as a substitute for the provisions of the VAT Act 1998, the Act No X of 2003 and the relevant Legal Notices as published in the Malta Government Gazette, which are the only ones that have legal value. ALL INFORMATION DOCUMENTS REGARDING VAT AND THE EU MADE AVAILABLE ON THIS WEBSITE HAVE BEEN PRODUCED WITH THE FINANCIAL SUPPORT OF THE EUROPEAN COMMISSION.