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VAT notice

The Commissioner for Revenue notifies that as from 1st September 2018, the VAT documents, (listed below),  are to be submitted through electronic forms. All relevant forms can be accessed from the CFR website using the below link;

https://cfr.gov.mt/en/eServices/Pages/VAT-Online-Services.aspx or servizz.gov.mt

 

Name of Form

Accessed through

Heading in CFR website

Request a New VAT number

ID number, Document number & Company Number

General Online Services

Request for Reactivation of a VAT number

No authetication

General Online Services - Other online forms

Request for Change of Register Type

E id

VAT Online Services (e-ID required)

Request for De-Registration

E id

VAT Online Services (e-ID required)

Request for Change/Add Economic Activity

E id

VAT Online Services (e-ID required)

Reprint of VAT Certificate

E id

VAT Online Services (e-ID required)

Change of Mailing and Business Address

E id

VAT Online Services (e-ID required)

Change/Add Business Branch

E id

VAT Online Services (e-ID required)

Change Employment Basis 

E id

VAT Online Services (e-ID required)

Request for issue of a Duplicate Logbook

No authentication

General Online Services - Other online forms

Transfer of Fiscal Cash Register

No authentication

General Online Services - Other online forms

Order Fiscal Receipts Books

No authentication

General Online Services

Remission on Interest and Penalties

No authentication

General Online Services

Request for VAT Refunds through SEPA Direct Credit

No authentication

General Online Services

Subscribe and Unsubscribe SMS/Email Alerts

No authentication

General Online Services

 

Paper format VAT forms will not be accepted by the Department and will be returned.

 

Payments

 

The Office of the Commissioner for Revenue is currently undergoing changes within the amalgamation process of the VAT and Income Tax.  Some of these changes are being made to allow our customers more payment options. 

 

Payments Online

The improved service for online submissions and payments has been tailored to cater for all taxpayer segments and their related submissions/payments. One may submit payments online and an acknowledgement is automatically and instantly issued.  The new enhanced online portal can be accessed through https://cfr.gov.mt/en/onlinepayments/Pages/Online-Payments.aspx  or servizz.gov.mt

Work is ongoing to enhance the service and it is envisaged that more possibilities will be made available both online and at MaltaPost in the near future.  The following are the current options: 

 

VAT Payments

Payments are accepted at any MaltaPost branch ONLY when accompanied by the following documents:

 

ü  Vat returns (Not including acknowledgements of Online submissions)

ü  Notice of Payment (Article 12)

ü  Assessments

ü  Ledger Statements

ü  ECO contribution return

 

The following documents may also be submitted at any Maltapost branch without payment:

 

ü  Vat returns

ü  Notice of Payment (Article 12)

ü  Declaration (Article 12)

ü  Declaration (Article 11)

 

Any other payment types will only be accepted if payment is made either online or by cheque as follows:

 

All payments below (point 1 to point 5) are NOT accepted by Maltapost and if paid by cheque, this must be made payable to CFR and sent to Malta Post plc, PO BOX 2296, Qormi Road, Marsa

 

  1. Payments on account can be made online or by cheque (When using payment reference of that particular period)
  2. Payment in relation to LN/107 (Remission Application) can only be made by cheque
  3. Instalment Plans payments can only be made by cheque
  4. Compromise fines can only be made by cheque
  5. Any other payment type can only be made by cheque

 

ECO Contribution (old regime on white goods not on accommodation)

With regards to ECO contribution returns without payment, these are accepted by MaltaPost front office but are NOT acknowledged at the counter. These are subsequently forwarded to back office Birkirkara and both original and copy are stamped and copy is sent back to Tax payer by post.

 

 

Income Tax payments

Payments are accepted at any MaltaPost branch ONLY when accompanied by the relative documents (I.e the payment slip with the barcode):

 

  • Provisional Tax 
  • Social Security contribution  
  • Provisional tax/Social Security Contribution
  • Arrears _ Statement of accounts 
  • Self Assessment Tax Return

 

The following payments are also accepted at MaltaPost:

 

  • FSS payments together with the duly filled in FS5
  • TA 23    Part Time Employed Form duly filled in up to the due date i.e.  31.12.2018

 

TA 22 and TA 24

The time frames for acceptance of the forms TA 22 and TA 24 are limited because these are final withholding taxes that have a specific time window during the year when they can be submitted and paid up.  In fact, the deadline for submission of forms TA 22 and TA 24 has already passed.  At this point, MaltaPost can no longer accept such payments and anyone who wishes to submit such document and payment must go to Blk 5 , Floriana, Office of the Commissioner for Revenue to be informed of interest incurred that needs to be fully paid up on submission of form.

 

 

 

For more information and assistance, kindly contact Customer Care on vat.cfr@gov.mt or Business First on 144.  You can also visit the Business 1st Offices , 2nd Floor Cobalt House, Notabile Road Mriehel .

 

 

Marvin Gaerty

Commissioner for Revenue

28/08/2018 VAT
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