Registered persons must submit a periodic VAT return to the Commissioner for Tax and Customs, summarizing their VAT transactions during the reporting period and paying any tax due. The reporting periods are generally calendar quarters, and the return must be submitted online by the 22nd day of the month following the reporting period. Taxable persons with less than ten employees may submit a paper format return by the 15th day of the month following the reporting period or opt to file electronically.
Source Zampa Debattista
Click on the logo to visit the website
Latest Posts in "Malta"
- Malta Clarifies VAT Rules for Taxi Operators Using Online Ride-Hailing Platforms
- Malta Tribunal Upholds Strict VAT Invoice Rules in Transport Services Dispute
- Court Voids €8.4 Million VAT Bill Over Notification Failures in Vitals Subcontractor Case
- Zampa Partners Info Session: The ‘Ins and Outs’ of VAT in the Yachting Sector (Feb 12)
- Mandatory Integration of Non-Customs Certificates with Transit NCTS P6 via EU CERTEX from Feb 2026
