Malta VAT form guide

The VAT return is a periodic compilation where taxpayers must report all transactions that are relevant for VAT purposes during the reporting period. Even in the absence of taxable transactions, a nil VAT return must be submitted.

Deadlines and Frecuency

The deadline for submitting VAT returns in Malta is by the 15th day of the second month following the reporting period. Whether you submit VAT returns monthly or quarterly, if the VAT return is submitted online, an additional 7-day extension is granted for both the submission and payment of the VAT return.

There is no obligation to submit an annual VAT return in Malta.

If your Maltese VAT return results in a payable position, the VAT must be paid by the same deadline as the return submission. Payments are made via bank transfer, and the taxpayer must obtain the specific payment reference from the Maltese Tax Authority’s online system for each filing period. Marosa will provide you with updated payment instructions every reporting period you need to make a VAT payment.

If your VAT return results in a credit position, the excess input VAT can either be carried forward to the next period or refunded upon request in the VAT return itself. The VAT credit is generally refundable within five months from the deadline to submit the VAT return. To enable the refund, the taxpayer must communicate their bank account details to the Maltese Tax Authorities. Your Marosa team will provide you with the necessary information and guide you through the required steps.

VAT Manual

Find additional information in our VAT manual VAT in Malta.