Friday, 30th July, 2010 Welcome to the VAT Department (Malta) Website

Frequently Asked Questions

	1		What documents do I need to register for VAT?
	A Legal Identification Document (I.D. Card / Passport). If the applicant is a limited liability Company then a copy of the Articles of Association may be required. The Income Tax Registration No. and a copy of the I.D. Card / Passport of the director who signs the application. Top

	2		What are the conditions for a business to be able to register as an exempt person?
	A business is allowed to opt for registration as an exempt person when the turnover of the business is below the thresholds established by law. If you are a person whose turnover is below the established entry threshold for your type of business activity then you may apply to register under article 11 of the VAT Act in order to be exempt from charging VAT when you supply taxable goods or taxable services. This would mean that you would not be able to claim deduction or any input VAT that you incur in your economic activity. You will also have an identification number with out the MT prefix. The turnover of a business is the total value of sales, excluding:     Exempt without credit supplies     The transfer of a business as a going concern     The sale of fixed assets     Supplies made to the business and deemed to be made by that business under the reverse charge provisions The three applicable thresholds are:     €14,000 as from 1st January 2008; in the case of a service provider, where the value of the service has a very high content of value added, i.e. the value of the goods incorporated with the supply are minimal, e.g. services of an accountant or a lawyer     €23,500 as from 1st January 2008; in the case of a service provider where the value of the service includes goods which are incorporated in the value of that service, e.g. an electrician or catering services     €35,000 A Legal Identification Document (I.D. Card / Passport). If the applicant is a limited liability Company then a copy of the Articles of Association may be required. The Income Tax Registration No. and a copy of the I.D. Card / Passport of the director who signs the application. The thresholds for each economic activity pertaining to the same category are assigned by the Department and apply across the board for that category. A person who is registered as an exempt person is required to:     Issue fiscal receipts or tax invoices, as the case may be, on all supplies made by him     Submit a declaration (simplified tax return) at the end of each calendar year which must be submitted by the 15th February of the following year If you are registered under article 11 as an exempt taxable person and you intend to make Intra-Community Acquisitions and pay VAT thereon in Malta , then you need to register also under Article 12 to obtain a valid identification number for this purpose and qualify for such an arrangement. You are obliged to register under Article 12 if the total value of such purchases exceeds the threshold of 10,000 Euros since the start of the calendar year. If you need further information you may read the leaflet entitled Intra-Community Acquisitions by 'Exempt' Taxable Persons and Non-Taxable Legal Persons. Top

	3		I am registered as a non-exempt person. How can I change that classification to that of an exempt person?
	A person who has not opted to be classified as an exempt person on registration will not be eligible to be so classified before the lapse of twelve calendar months from the date of his registration. Such person may apply for classification as an exempt person when his annual turnover falls below the following thresholds:     €11,600 as from 1st January 2008; in the case of a service provider whose supply has a high value added, e.g. an accountant or a lawyer     €18,600 as from 1st January 2008; in the case of a service provider whose supply includes a supply of goods incorporated in the value of the service,     €27,900 as from 1st January 2008; in the case of a supplier of goods. Top

	4		When is a registered person obliged to inform the VAT Department of his change of status from an exempt to a non-exempt classification?
	As soon as it becomes evident that a person operating below the threshold and who has opted to be classified as an exempt person will exceed the applicable threshold, he is in duty bound to inform the Department that he no longer qualifies to be classified as an exempt person.
	This can be arrived at by calculating the annual turnover for the previous twelve months at the end of each calendar quarter. When it results that the applicable threshold is exceeded, the Department should be informed within thirty days of occurrence, and VAT has to be collected immediately after the lapse of this period. Top

	5		I am adding another activity with the one I already had. Do I have to apply for registration again?
	If the new business activity is in addition to other business activities carried out under a VAT number, the same number should be used for the new activity. However the registered person must inform the Department in writing about the nature of the new business activity.
	If the new business activity were carried out under a new limited liability company set up to carry out such activity, a new registration number would be required. Top

	6		I have opened a new branch of my business in a different locality. Can I use the same VAT number or do I have to apply for registration again?
	No, you will not have to register again. You will use the same VAT number but you need to advise the Department about this event, giving all pertinent details such as the Name and address of the new branch, the increase of the number of employees and the estimated increase of the turnover of your business. Top

	7		I intend to retire from doing business. Can I pass on the business to my son or sell the business to somebody else together with the VAT registration number?
	You may pass on the business to related persons eg.husband /wife ,brothers/ sisters and sons/daughters provided that the person to whom you are transferring the business accepts the transfer of the business, together with all the Assets and Liabilities. For those taxpayers whom are not related they have to apply for a fresh VAT Number. If the business is a limited liability Company, then the transfer may be carried out through the Malta Financial Services Authority (MFSA), and the VAT Department must be advised as to the change in the Directors and Shareholders of the Company, preferably by means of a certified copy of the memorandums supplied by the same MFSA. Top

	8		What is required of a business to de-register from VAT?
	In order to de-register from VAT a registered person is required to call at the Customer Care Unit of the Department to fill in the appropriate form.
	In order for the application for de-registration to be processed a registered person is required to settle all pending matters with the Department.
	It is pertinent to point out that if the registered person is classified as a non-exempt person he shall be deemed to have, immediately before the cancellation of his registration, supplied to himself all the remaining business assets that belonged to his business. In this regard he must account for the VAT due thereon in his last VAT return. Top

	9		I have applied for de-registration but to date I am still receiving VAT forms and monthly balance statements. What should I do?
	For de-registration to be effected a registered person must first settle all pending issues with the Department.
	If a person continues to receive VAT forms and monthly balance statements after having applied for de-registration, he should call at the Customer Care Section of the Department during office hours.
	Officers of the Department will guide him accordingly.
	Once all pending issues have been settled, including the payment of any outstanding amounts due to the Department, action for de-registration will be finalised. Top

	10		I was de-registered from VAT but now I intend to re-start the same activity. What should I do?
	In order to re-activate your old VAT registration number you should inform the Department in writing stating your request. The VAT registration number and your Identity Card Number should be included in your letter. Top

	11		What is taxable and what is exempt?
	Taxable means taxable at:     A standard rate of 18%     A reduced rate of 5% Supplies that are taxable at 5% are:     Accommodation in a hotel or guest house     Accommodation in any premises, where for the purpose of that accommodation, it is required that the premises be licensed in terms of the Malta Travel & Tourism Act.     Supply of electricity     Confectionery and other edible items     Medical Accessories     Printed Matters     Items for the exclusive use of the disabled     Works of Art, collector's items and antiques. The rate for all other taxable supplies is 18%. There are two types of exempt supplies:     Exempt with credit, where no VAT is charged on the value of the supply but the registered person is entitled to claim back input VAT incurred in the provision of that supply     Exempt without credit, where no VAT is charged on the value of the supply but the supplier is not entitled to claim back input VAT incurred in the provision of that supply. In this case the supplier is not required to register with the Department. Top

	12		Does VAT apply to the renting/hiring of flats, houses, etc.?
	Letting of immovable property is exempt without credit except in the following situations:     Letting for the purposes of accommodation in any hotel or guest house or similar establishment or in any holiday camp or camping site     Letting of accommodation in holiday flats required to be licensed in virtue of the Malta Travel and Tourism Act.     The letting of immovable property by a limited liability company to a registered person for the economic activity of that registered person.
	It should be noted that in the case where the nature of the use of immovable property on which input VAT had been claimed has changed from a taxable or exempt with credit operation to an exempt without credit one part of that input VAT claimed is to be refunded back to the Department.
	For example: from a hotel to an old people's home, some of the input VAT that was claimed will have to be refunded to the Department. With regards to immovable property this should be worked out as a proportion for a twenty year period. That is if the change in economic activity occurs after ten years half of the original input VAT claimed is to be refunded. Top

	13		If services are deemed to be made outside Malta should they be accounted for in the VAT return?
	In order to determine whether input tax incurred on supplies made outside Malta may be claimed back or not, one must establish whether they would, had they been made in Malta, be treated as taxable supplies or exempt with credit supplies.
	In the affirmative, the value of these supplies is to be included in the VAT return as exempt with credit supplies.
	If no right to claim back input tax exists, their value is to be included in the VAT return as exempt without credit supplies. Top

	14		What items and services qualify for credit/refund of Input VAT?
	Persons who are registered with the Department under register A (i.e. they have not opted to be classified as exempt persons) are entitled to claim back so much of the input tax as is attributable to taxable supplies, exempt with credit supplies and supplies made outside Malta which, had these been made in Malta, would have been classified as taxable supplies or exempt with credit supplies.
	Where the economic activity of a registered person consists in a mixture of taxable/exempt with credit supplies and exempt without credit supplies input VAT would have to be apportioned by using either the direct method of attribution or the partial attribution method.
	Where the above methods do not give a fair and reasonable result, the Commissioner is empowered to decide on the percentage of attribution.
	However, input VAT incurred on certain supplies is blocked and cannot be claimed back even when incurred on expenses relating to the economic activity. Top

	15		On which items no Input VAT can be claimed?
	Persons who provide exempt without credit supplies (e.g. insurance companies and education and health and welfare services), and persons who are classified as exempt persons cannot claim back input VAT incurred on purchases relating to their business.
	No input VAT can be claimed on the following supplies even when such supplies are purchased in connection with the economic activity of a registered person, namely input VAT incurred on:     Tobacco or tobacco products, unless purchased for resale     Alcoholic beverages, unless purchased for resale     Works of art and antiques, i.e. paintings, drawings and pastels executed by hand, other than hand-painted or hand-decorated manufactured articles; original engravings, prints and lithographs; original sculptures and statuary, in any material; antiques of an age exceeding one hundred years; collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological and ethnographic interest, unless purchased for resale     Motor vehicles, vessels or aircraft, excluding vessels and aircraft acquired for the purpose of being provided under a charter or hire agreement, unless purchased for resale or unless acquired and used for the purpose of the carriage of goods or passengers for a consideration.     Goods and services for the purpose of repairing, maintaining and keeping motor vehicles, vessels or aircraft and fuel used therein.     Car leasing by a lessee, including VAT incurred on fuel     The supply of any goods and services used in the provision of receptions, entertainment or hospitality except where that supply is made in the normal course of an economic activity     The supply of goods and services used in the provision by a person to his employees of transport or entertainment, except where the transport is provided on vehicles with a seating capacity of not less than seven.Top

	16		I am a retailer. Am I entitled to a refund of VAT I paid on commercial vehicles and fuel?
	Yes, provided that the vehicle is a commercial vehicle and it is used in the furtherance of your economic activity. The Department may however, after verifying and assessing such factors as the ratio of "business" use to "private" use; the extent of your declared turnover vis-a-vis the capital expense in purchasing the vehicle; the need for the purchase of the vehicle in relation to your type of economic activity etc., adjust your claim for input VAT as it deems necessary.
	The VAT law considers as commercial vehicles, motor vehicles designed mainly for the carriage of goods with seating accommodation normally adjacent to the driver and which are not normally suitable for the carriage of passengers, or with seating accommodation for nine persons or more Top

	17		Are doctors, accountants and other professionals entitled to a refund of VAT paid on vehicles and fuel?
	With effect from 1st January 2001 the supply of medical services is classified as exempt without credit.
	Accountants and other professionals are not entitled to claim back VAT paid on the purchase of a vehicle and that paid on fuel.Top

	18		Can the Department help me to complete my VAT return?
	Yes, but the return has to be actually calculated and filled in by the registered person himself. Top

	19		What is the meaning of the monthly statement the VAT Department issues to registered persons concerning their credit/debit status? Should a registered person pay immediately the amount shown on the monthly statement?
	The monthly "Ledger Statement" issued to a registered person shows his actual credit/debit position as on the date of the statement (the 16th of a month). In simple terms it is similar to a Bank Statement.
	If a taxpayer is in agreement with the balance as showing on the statement he should pay immediately in order not to incur interest.
	On the other hand, if a taxpayer does not understand or is in disagreement with the contents of the statement, he should either seek clarification through Customer Care or write an objection to the Department stating clearly and concisely his grounds for disagreement.
	On no account should a "Ledger Statement" be disregarded or re-mailed to the Department blank or with a note scribbled thereon, as this would rather than solve complicate your problem. Top

	20		I received a statement from the VAT Department confirming that I have a credit balance with the Department. When am I going to be paid?
	Provided you do not offset this credit against a debit in the subsequent tax return, you will be refunded this credit within 5 months from when the tax return was due or from the date it was received at the Department if submitted after due date.
	The Department may, however, postpone the issue of refund for a period not more than twelve months in order to carry out the necessary controls. If the credit claim is eventually found to be correct you will be entitled to interest at 1% per month from when the refund was actually due. Top

	21		What is the difference between a Tax Invoice and a Fiscal Receipt?
	A tax invoice must be issued when a person registered under Article 10 makes a supply to another registered person.     A fiscal receipt must be issued when a registered person makes a supply to a non-registered person.
	Tax Invoices
	A tax invoice issued by a registered person who is not classified as an exempt person should contain the following information:
	an identifying number of the invoice     the date of the supply     the name, address and VAT registration number of the supplier     the name, address and VAT registration number of the person to whom the supply is     the type of supply made (e.g. sale, hire sale by commission, etc.)     a description of the goods or services supplied     for each description, the quantity of the goods or the extent of the service, the rate of tax chargeable and the price payable excluding tax     the total price payable before any cash discounts, excluding tax     the rate of any cash discount offered     the amount of tax chargeable at each rate so chargeable     the total amount of tax charged
	An invoice issued by a registered person who is classified as an exempt person should contain the following information:.     an identifying number of the invoice     the date of the supply     the name, address and VAT registration number of the supplier and the words "Exempt Person"     the name, address and VAT registration number of the person to whom the supply is     the type of supply made (e.g. sale, hire sale by commission, etc.)     a description of the goods or services supplied     for each description, the quantity of the goods or the extent of the service and the price payable     the total price payable before any cash discounts     the rate of any cash discount offered
	Fiscal receipts
	Retailers and persons whose activity consists in the supply of food in the course of catering (e.g. restaurants and snack bars) must issue a fiscal receipt by means of a fiscal cash register.
	Service providers must issue a manual fiscal receipt from manual fiscal receipt books supplied by the Department on application.
	Taxi drivers must issue fiscal receipts by means of a fiscal taximeter.
	Registered persons who intend to use computerised receipts must seek prior approval in writing from the Department. On approval the exemption number issued by the Department should be shown on the receipt, or by an electronic means.
	Admission tickets to events may also double up as fiscal receipts provided that prior approval in writing is sought from the Department. The VAT permit number issued by the Department should be shown on the ticket. Top

	22		What does make a receipt a Fiscal Receipt?
	A fiscal receipt is considered as such when issued in one of the following situations:     By means of an approved fiscal cash register     On manual fiscal receipt books supplied by the Department     By means of a computerized or electronic system or a point of sale system, provided that prior approval has been obtained from the Department and the exemption number issued by the Department is printed on the receipt     On application and following approval by the Department, tickets of admission to a function may be approved as fiscal receipts provided that the information as required in writing by the Department is printed on each ticket     By means of a fiscal taxi-meter. Top

	23		Since medical, health and education services are exempt without credit, is it necessary for persons supplying these services to issue fiscal receipts?
	Persons who provide exempt without credit supplies are not required to issue fiscal receipts, although they are still obliged to issue an ordinary receipt under other existing legislation.     Such persons are not required to register with the Department. However, where the institution is entitled to claim back input VAT incurred on construction contracts existing as on 31st December 2000 and where such construction is covered by a Planning Authority permit issued on or before that date, that same institution is still required to retain its registration status with the VAT Department and to issue fiscal receipts. This applies up to 31st December 2003. Top

	24		I am a non-exempt registered person. If I supply goods or services to people who are exempt without credit, do I have to issue a tax invoice or a fiscal receipt?
	You must issue a fiscal receipt. Fiscal receipts must always be issued for supplies of goods or services to people who are exempt without credit. It does not matter whether the supplier is a non-exempt registered person or an exempt registered person. Top

	25		I am a retailer. When should I issue a fiscal receipt and when should I issue a tax invoice?
	A retailer and a person who supplies food in the course of catering should always issue a fiscal receipt for each and every supply made (except in the cases where legislation allows certain supplies to be covered by a fiscal receipt to be issued at the end of the day to cover the supplies made during that day). This applies both to taxable supplies and to exempt with credit supplies. Where a retailer makes a taxable supply to another registered person the latter may request the retailer to issue a tax invoice instead of a fiscal receipt. In this case a tax invoice issued by a retailer need only contain the following information:     a serial number of the transaction     the date of the supply     the name, address and the VAT registration number of the retailer     the VAT registration number of the customer     description sufficient to identify the goods supplied     the quantity of the goods, the rate of tax and the price payable including tax     the total amount of tax chargeable A fiscal receipt issued by means of a fiscal cash register may double up as a tax invoice if the machine printed VAT registration number of the customer is included in the receipt. Top

	26		If there is a power failure, can I issue one receipt manually to cover all the sales during the time the failure lasted?
	If there is a power failure a registered person must issue a manual fiscal receipt for each and every supply made.
	The same applies when a cash register is out of order. However the registered person concerned is obliged to ensure that his fiscal cash register is repaired within a very short time. Top

	27		What kind of books and records do I need to keep and how long do I need to preserve these records and books?
	You need to keep the following records and documents:     Copies of Fiscal Receipts issued     Fiscal cash register FCR Z Readings     All Customs import/export documentation     Purchases and Sales Invoices     Debit and Credit Notes     Cash Books and Petty Cash Books     Day Purchases and Sales Ledger     Value Added Tax Account and Annual VAT Account     Bank Account connected with the business     Any other records and documents relevant to your economic activity You are obliged to retain these records and documents for six years as the Department may request them for inspection. However in cases where the provisions for partial attribution on capital goods and on immovable property applies, the six years shall start to run from the end of the five year period or twenty years period as the case may be. Top

	28		What are the reasons and the purpose of an inspection by the VAT Department?
	Inspections by the VAT Department are intended to:     Educate registered persons about their rights and obligations vis--vis VAT;     Check the tax liability of a registered person to ensure that the right amount of tax is being collected and submitted to the Department;     Examine and verify claims for refunds made by registered persons;     Exercise control on the business activity of registered persons by examining their business records and books of account to ensure that no under-declaration of output tax and/or over-declaration of input tax is being made;     Spot-check registered person's establishments to ensure that fiscal receipts are being issued to clients on sale of a product/service.Top

	29		When a VAT inspector announces an inspection visit, can I ask to change the proposed date or can I refuse to receive the Inspector?
	You definitely may contact the VAT Inspector to agree on a convenient day for both to set up an appointment. However, you cannot refuse to receive the Inspector as this goes against the law. Top

	30		If the VAT Inspector at the end of an inspection visit contends that I made mistakes and I don't agree with the inspector, what can I do?
	The VAT Inspector is obliged at the end of a visit, to discuss areas of disagreement with you. If disagreement still persists and in the opinion of the VAT Inspector your mistakes resulted in tax being under-declared or input VAT being over-declared the Department will proceed to raise "Provisional Assessments".
	When you receive notice of a "Provisional Assessment" you are to register within 30 days, if you so wish, a "Request for a Review" with the Department stating precisely and specifically your reasons for disagreement.
	This "Request for a Review" will be processed by a Review Officer who after conducting the necessary verifications may cancel, adjust or confirm the provisional assessment. Top

	31		What are the conditions for a registered person to lodge an appeal?
	In order to be valid an appeal against an assessment must satisfy the following criteria:     A return for the tax period to which the assessment refers has been submitted to the Department before the appeal is entered     All tax payable by the appellant which is not in dispute has been paid     An amount of five per cent of the tax which is in dispute in terms of that appeal or fifty liri, whichever is the higher, has been paid     An administrative fee of twenty-five liri has been paid     It is made within thirty days from the date of the service of the notice against which the appeal is made     It is made on the scheduled form     An appeal against a decision of the Department other than against an assessment may not be made unless:     An administrative fee of twenty-five liri has been paid     It is made on the scheduled form and contains a clear statement of all the facts relevant to that matter and the manner in which, in the opinion of the applicant, the matter should be determined. Top

	32		Is a non-profit making organisation required to register for VAT?
	Services made to members of non-profit making organisations are exempt without credit and the organisation is not required to register for VAT. However, where the organisation provides other services against payment, each supply will have to be considered in the context of VAT legislation. The following are some examples where a non-profit organisation will be required to register with the Department, and subject to its right and option to be classified as an exempt person, charge and collect VAT:     the running of a bar for its members     the granting by tender of its bar     selling of advertising space in its magazine     Fund raising activities, except were the beneficiary of such activities will be a health, welfare or education institution. In such cases the Department's prior permission for the exemption will be required. If a non-profit making organisation is required to register with the Department and does not opt to be classified as an exempt person, its right to claim input tax is limited to the supplies on which VAT is collected, either by directly attributing its inputs or by partially attributing such inputs. Top

	33		Which registered persons are entitled to issue one fiscal receipt at the end of the day to cover sales of supplies made during the day?
	The categories of business shown hereunder are entitled to do so:     Registered persons who make supplies from a vehicle either by door-to-door delivery or to the general public in a public road, of gas, milk and milk products or bread.     A registered person who makes supplies of fuel from pumps.     A registered person who makes supplies of food and beverages situated in a work or study area, after authorisation had been requested and granted in writing by the Department to issue one fiscal receipt at the end of the day to cover supplies of food made during that day and another fiscal receipt to cover supplies of beverages made during that day.     A registered person who makes supplies of bread from the bakery where that bread has been baked. In the case of the registered persons referred under the 3rd and 4th bullets above, the Department may, at any time, withdraw the authorisation by means of a notice in writing. Top

	34		Which registered persons are entitled to account for VAT on a cash basis?
	As a general rule all registered persons must account for VAT on an invoice basis. However, the Department may direct that accounting for VAT for the following supplies be made on a cash basis:     Retailers.     Supplies by civil, mechanical and electrical engineering contractors. Supplies of professional services where the person supplying those services holds a warrant issued under any law in force in Malta to practice that profession are to be accounted for on a cash basis. In order to account for VAT on invoice basis people who provide such services must request authorisation in writing from the Department. When a registered person accounts for VAT on cash basis such accounting must be made in respect of supplies made to him and supplies made by him. In other words accounting for VAT on a hybrid system is not allowed. Top

	35		I am a retailer and classified as an exempt person. When I issue fiscal receipts are goods sold which would normally be subject to VAT to be indicated as 'E' or as 'F'?
	When a retailer who is classified as an exempt person issues a fiscal receipt by means of a fiscal cash register on the sale of a supply which would have been taxable had it not been for that classification, the tax rate to be indicated on that fiscal receipt should be 'F' and not 'E'. Top

	36		After compiling and submitting my tax returns I destroyed the invoices, as I sincerely did not know that I was obliged to retain them for six years. What is my position with the Department particularly with respect to my Input VAT?
	By destroying your invoices you seriously jeopardised your claim for Input VAT since Input VAT may only be allowed if backed by a valid tax invoice. Failure to produce valid tax invoices for inspection by the Department would result in an assessment being raised to annul your Input VAT claim. Top

	37		At present I am in a dire financial situation with the Bank Manager threatening to freeze my overdraft account and my tax return is due next week. Can I submit my tax return without the accompanying payment? Can I make the payment subsequently in a few weeks time?
	If you send in your tax return without accompanying payment your tax return would not be considered to have been submitted until such time that the payment relative to that return is made. Top

	38		Recently I moved house and duly changed my ID Card. I was under the impression that the ID Cards Department would inform the VAT Department about my change of address, but I continued to receive my tax returns at the old address. What is the procedure one has to follow in such cases?
	Registered persons are required to inform the Department with any changes, including change of address, changes in details appearing on the registration application and the cessation or transfer of business or part thereof, within fifteen days from that change. Top

	39		What is the Refund Policy for Online Payments?
	The VAT Department will accept claims for overpayments made through electronic channels on a case by case basis. Taxpayers are requested to send claims for such overpayment by e-mail at vat@gov.mt. Claims should contain the full details of the payments and the reasons for the overpayment.

	40		Internet Banking - How to Pay Due Amounts to the VAT Department using Local Banks' Websites?
	For a full guide, click here. Top

	41		e-ID Tips - I do not have an e-ID account - How do I apply for an e-ID?
	Go in person to a Registration Office (Valletta Registration Office at 217, St. Paul's Street, same building as the Passport Office) and present your Identity Card. The Registration Officer will help you with the application process. A digital photo of you is taken and attached to the electronic application. You must go to the Registration Office in person. The application goes through a process of authentication and verification and once accepted, you will be sent an e-ID Number and password via email, and a PIN activation code via post. The PIN is required to activate the new e-ID in the myGov.mt portal and for other transactions where a higher degree of security is required. Please memorise your PIN as well as your e-ID Number and password. Top

	42		e-ID Tips - How do I apply for my digital certificate?.
	After you log in with your e-ID to the Government Portal (myGov.mt) you will be able to apply online for a digital certificate. Your application will be received by the Registration Authority who will vet your application and notify you when your application has been accepted. You need your e-ID PIN activation code when applying for a digital certificate. You will also need to read the applicable Terms and Conditions together with the Certificate Practice Statement. Top

	43		e-ID Tips - This Service Group is not available for the selected VAT Number? - How to subscribe for a VAT Service from myGov.mt?
	Login to myGov.mt portal (using the appropriate security level) if applying for:     VAT-Declaration/Return: Login using the Digital Certificate, e-ID Number and Password (using the Digital Certificate is required) - Security Level: High. This (Security Level: High) login mode requires that the user selects the digital certificate by clicking on 'Select Digital Certificate' link before entering his/her e-ID Number and Password. One has to keep in mind that he/she has to be working from the computer where the Digital Certificate was downloaded when it was originally requested and received (unless this was exported).     VAT-Online Statement or VAT-Payments & Due Dates or VAT-Registration: Login using the e-ID Number and Password (Digital certificate usage is optional) - Security level: Basic. Once Logged in myGov.mt (with the sufficient Security level), Click on:     From side menu, click on: 'Manage My Services', and on: '> Subscribe to a Service' or click on the link.     Select 'E-Vat Services' from the 'eGovernment Service Provider' list and confirm selection with 'Select' button,     Click on 'Subscribe' link for each VAT service you require.   To conclude the subscription process,           Confirm/Correct/Insert your VAT Number.                This is done by:                Clicking on the 'Edit' Link                Inserting your VAT Number or just confirming the existing VAT Number, if this is not the first eVAT service you are applying for                Save the VAT number by Clicking on the 'update' button. Back to the Services subscription screen after the VAT Number insertion process.     Click on 'Subscribe' button, &     Confirm the colored message box which appears on the top Almost Done, just wait for the VAT Department to approve your application, notifying you through your email account. Top

The information provided in the answers should serve only as guidance and does not have any legal force.