VAT Forms
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VAT forms and VAT links
Article 10
Businesses with an annual turnover surpassing the thresholds in the table below fall under the Article 10 VAT registration category. This necessitates charging VAT on all taxable goods and services provided, while also allowing for the reclaiming of VAT on business-related expenses. Businesses registered under Article 10 are required to submit VAT returns on a quarterly basis, ensuring timely financial reporting and VAT compliance.
Businesses that do not exceed the thresholds to transfer to article 10 may still register under article 10.
VAT Article 10 submissions can be done through the IRD website.
Taxable individuals registered under Article 10 are required to submit their VAT Returns (along with any applicable payment) to the Commissioner for Revenue in Malta (the Malta VAT Department) within six weeks after the conclusion of each VAT quarter.
Article 11
For enterprises whose annual turnover remains below the threshold in the table below, Article 11 presents a viable VAT registration option. Opting for Article 11 means that while you don’t charge VAT on taxable supplies, you’re also ineligible to reclaim VAT on your expenses. This option simplifies VAT obligations, with an annual VAT declaration being the sole requirement—though businesses retain the option to register under Article 10 if it suits their financial strategies better.
Click here to access VAT Article 11 Form.
VAT Exmeption Thresholds
VAT Exemption Thresholds
| Category | Entry Threshold in EUR | Exit Threshold in EUR | |
|---|---|---|---|
| A | Economic activities consisting principally in the supply of goods | 35,000 | 28,000 |
| B | Other economic activities | 30,000 | 24,000 |
Article 12
Article 12 is specifically designed for businesses not registered under VAT, or those within the Article 11 framework, engaging in intra-community acquisitions surpassing €10,000 in goods value over a year, or any amount in services. This registration compels businesses to pay VAT on these transactions, necessitating the submission of Notices of Payment of VAT for services received from the EU or intra-community goods acquisitions, alongside an annual VAT declaration.
Click here to access VAT Article 12 Form.
Taxable persons registered under Article 11 and Article 12 must submit their VAT Declarations by March 15th and February 15th, respectively, after the close of the calendar year.
