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
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Accessed through
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Heading in CFR website
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Request a New VAT number
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ID number, Document number & Company Number
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General Online Services
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Request for Reactivation of a VAT number
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No authetication
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General Online Services - Other online forms
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Request for Change of Register Type
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E id
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VAT Online Services (e-ID required)
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Request for De-Registration
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E id
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VAT Online Services (e-ID required)
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Request for Change/Add Economic Activity
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E id
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VAT Online Services (e-ID required)
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Reprint of VAT Certificate
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E id
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VAT Online Services (e-ID required)
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Change of Mailing and Business Address
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E id
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VAT Online Services (e-ID required)
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Change/Add Business Branch
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E id
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VAT Online Services (e-ID required)
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Change Employment Basis
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E id
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VAT Online Services (e-ID required)
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Request for issue of a Duplicate Logbook
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No authentication
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General Online Services - Other online forms
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Transfer of Fiscal Cash Register
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No authentication
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General Online Services - Other online forms
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Order Fiscal Receipts Books
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No authentication
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General Online Services
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Remission on Interest and Penalties
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No authentication
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General Online Services
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Request for VAT Refunds through SEPA Direct Credit
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No authentication
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General Online Services
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Subscribe and Unsubscribe SMS/Email Alerts
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No authentication
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General Online Services
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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
- Payments on account can be made online or by cheque (When using payment reference of that particular period)
- Payment in relation to LN/107 (Remission Application) can only be made by cheque
- Instalment Plans payments can only be made by cheque
- Compromise fines can only be made by cheque
- 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 [email protected] 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