Updated by Michael Caruana, PKF Malta
| How are VAT returns submitted to the tax authorities? | All VAT returns in Malta must be submitted online through the Office of the Commissioner for Revenue's VAT online service: https://cfr.gov.mt/en/eServices/Pages/VAT-Online-Services.aspx Taxpayers need an 'e-ID' to be able to file returns. Payments can be made via internet banking or through the Government Payment Gateway. The online service will provide a unique payment reference for each return to be paid using internet banking. |
| Can a business submit paper VAT returns? | No. All VAT returns must be submitted online. |
| Can an agent submit a VAT return on behalf of the business? | Yes. An agent can submit a VAT return on behalf of a business after completing the following forms: • CFR02 Appointment of a registered tax representative • CFR03 Application for registration for FSS and VAT purposes The forms above can be found online at: https://cfr.gov.mt/en/eServices/Pages/CfR-Services-Online-Form.aspx |
| How many boxes/data fields are there on the VAT return? | There are 51 boxes on the VAT return in Malta. |
| What does each VAT | |
Web page updated on 17 Mar 2025 15:16
