Friday, 30th July, 2010 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.

VAT Legislation and Legal Notices

Value Added Tax Act

Recent Amendments to the VAT Act

Legal Notice on VAT Forms

Legal Notice No 131 on the INTRASTAT Form

Legal Notice on Refunds to Taxable Persons established in the EU (outside Malta) - 8th EU Directive

Legal Notice on Refunds to Taxable Persons established outside the EU - 13th EU Directive

Legal Notice No 288 on Exemptions for EU Institutions

Legal Notice No 426 - Euro Amendments to Chapter 406

Legal Notice No 443 - VAT (Second Schedule Amendment) Regulations, 2007

Legal Notice No 444 - VAT (Third Schedule Amendment) (No. 2) Regulations, 2007

Legal Notice No 445 - VAT (Fifth Schedule Amendment) (No. 2) Regulations, 2007

Legal Notice No 446 - VAT (Amendment of Eighth Schedule) (No. 2) Regulations, 2007

Legal Notice No 447 - VAT (Tenth Schedule Amendment) Regulations, 2007

Legal Notice No 448 - VAT (Twelfth Schedule Amendment) Regulations, 2007

Act Notice No II of 2009 - Budget Measures Implementation Act

Legal Notice No 105 - Amendments to comply with change to the Euro (Supersedes LN 426 of 2007 & LN 427 of 2007), 2008

Legal Notice No 335 - VAT (Seventh Schedule Amendment) Regulations, 2008

Legal Notice No 357 - VAT (Refund of Value Added Tax to taxable persons not established in Malta) Regulations, 2009

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.