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
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