Value Added Tax (VAT)
Submissions and Deadlines
Taxable persons registered under Article 10
Taxable persons registered under article 10 must submit their VAT returns within 6 weeks following the end of each VAT quarter. The VAT period typically allocated to a person registered under article 10 would be a period of 3 calendar months.
A 12 month VAT period applies where the value of sales made does not exceed the relevant 'Exit Threshold'
Taxable persons registered under Article 11
Taxable persons registered under article 11 must submit their VAT declarations on a yearly basis by the 15th March and 15th February respectively following the end of the calendar year.
Taxable persons registered under Article 12
Monthly notices of intra-community acquisitions of goods are to be submitted 15 days after every calendar month have elapsed in which such acquisition took place. On the other hand declarations of purchases of services for which the taxable person is liable to self-charge VAT in Malta are to be submitted to the Commissioner for Revenue by no later than 1 month and 15 days from the end of the month in which the service is received.
On a yearly basis a declaration has also to be submitted including the amount of goods and services received through intra-community acquisitions for the whole year.
VAT Recapitulative Statements
Taxable persons registered under Article 10 may also be required to periodically (monthly / quarterly) submit statements summarising the intra-community sales directly to the European Union’s VAT Information Exchange System (VIES). These statements are applicable when a taxable person supplies goods or services to taxable persons in the EU with a valid VAT number, with the place of supply being where the customer is established. If this statement is required to be submitted in a particular quarter, it must be done by the 15th day of the month following the relative calendar month / quarter.