Taxable persons under Article 10 must submit a VAT Return for each three-month VAT period, due within one month and 15 days after the end of the period. Corporate taxable persons must submit online, while individuals may submit manually. The deadline is extended by seven days if submitted online. If submitted after the 15th but before the 22nd, and payment is not received by the 22nd, the seven-day extension is revoked and penalties may apply. Article 11 requires a periodical declaration covering a 12-month calendar period, due on 15th February (usually extended to 15th March). Article 12 requires a Notice of Payment and VAT payment for taxable intra-Community acquisitions of goods or taxable services in Malta, due by the 15th of the following month or second month, respectively. An annual Declaration of Payment of VAT is also required.
Source Zampa Debattista
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