Malta VAT Returns 2026
If you have a Maltese VAT number, correct VAT declarations abroad start with checking the basis of registration, the assigned period and the deadline visible in VAT e-Services.
This guide covers VAT Return Article 10, Article 11 and 12 declarations, specific areas of the form, nil returns, the Recapitulative Statement, corrections, and payment. If you're just establishing your status, please see the Malta VAT registration.
VAT returns in Malta
VAT returns in Malta – which form to choose?
The form depends on the registration basis and the type of transaction. The VAT Return does not replace the Recapitulative Statement, Article 12, Intrastat, or specific OSS and IOSS declarations.
| Status or transaction | Document | Range | Basic term |
|---|---|---|---|
| Article 10 | VAT Return | VAT due, input, WNT, reverse charge, import, 0% sales and balance | One month and 15 days after your period |
| Article 11 | Annual VAT Declaration | Turnover of a small entrepreneur benefiting from the national exemption | One month and 15 days after the 12-month period |
| Article 12 | VAT Declaration and Notice of Payment | Certain ITCs and services billed by the buyer | Depending on the type of transaction |
| EU transactions | Recapitulating Statement | ICT, certain B2B services, triangular transactions and adjustments | By the 15th day after the reporting period |
| Special procedures | OSS or IOSS | Sales covered by the selected EU procedure | According to the calendar of a given procedure |
| EU goods flows | Intrastat | Statistical data if the company exceeds the relevant threshold | According to the statistical obligation |
Who files VAT returns in Malta?
Taxpayer Article 10
File a VAT return for each period assigned by the MTCA as long as full registration remains active. The return also includes transactions net of VAT payable, if they are reportable.
Small entrepreneur Article 11
They submit an annual turnover declaration. They do not include the standard VAT deduction. Article 11B is a separate cross-border solution for entrepreneurs from other EU countries.
Subject Article 12
It settles certain intra-Community acquisitions (ICAs) and foreign services for which the purchaser pays VAT. The Notice of Payment for a specific transaction cannot wait for the annual summary.
If you're unsure about your company's status, check out our Malta VAT registration. This assumes the basis for registration has already been established.
Malta VAT declaration periods and deadlines
Don't assume that every company settles the same quarter. MTCA assigns a period, and the binding date must be checked in VAT e-Services.
| Duty | Typical period | Deadline | Example |
|---|---|---|---|
| VAT Return Article 10 | Typically 3 months; 1 month, 12 months, or custom period available | One month and 15 days after the end of the period | Period until March 31 → May 15 |
| Article 11 | 12 calendar months | One month and 15 days after your period | Year to December 31 → February 15 |
| Article 12 – WNT | Month of the event | By the 15th day after the month of purchase | WNT April 8 → May 15 |
| Article 12 – services | Month of receipt of service or month of invoice in a specific rule | Basically one month and 15 days after the actual month | Confirm the date on the MTCA form |
| Recapitulating Statement | Month or quarter allowed | Up to 15 days after period | April → May 15 |
Do I need to submit zero VAT returns?
VAT Return Article 10: yes
An active taxpayer submits a VAT return for each assigned period. Failure to make local sales does not eliminate the obligation.
Check events without local invoice
ITC, IDT, import, reverse charge, corrections, purchase VAT or balance from the previous period may result in the declaration not being zero.
Recapitulative Statement: not routinely zero
The summary statement is submitted for the period in which the transaction or adjustment is covered, and not simply because the MT number remains active.
How do you file VAT returns in Malta?
MTCA provides electronic VAT Online Services for Article 10, 11 and 12 forms and related services.
Natural person
You can use your own electronic identification or designate a person authorized to send the forms.
Company or other legal entity
Uses Assigned and Delegated Services after establishing the appropriate user or representative.
After shipping
Keep a copy of the form, reference number, date and time, validation messages and payment confirmation.
VAT Return Article 10 – what does the declaration cover?
VAT Return lists transaction values, VAT payable, deductible input tax and the balance payable, transferable or refundable.
Sales and VAT payable
Separate sales taxed at rates, 0% transactions, exempt sales without the right to deduct, and buyer-settled events.
Acquisitions and self-assessment
Recognize ITC, foreign services, local reverse charge and import based on the relevant source documents.
VAT charged and balance
Deduct only the eligible amount, including proration, adjustments, and prior period balance.
VAT Return – how to fill in specific fields and sections?
The MTCA still provides Article 10 instructions based on the older presentation. Therefore, for 2026 settlements, map the current labels visible in VAT e-Services, not the archived numbering without verification.
| Field or section | What to enter | Control document |
|---|---|---|
| Taxpayer details and period | MT number, entity name, start and end of the assigned period and deadline | VAT e-Services profile and previous declaration |
| Sales 18%, 12%, 7% and 5% | Net value and VAT separated at the appropriate rate | Register of invoices, receipts and correction notes |
| Transactions 0% | Export, IDT and other exemptions with the right to deduct | Invoice, VIES, transport or customs documents |
| Exemptions without the right to deduct | Exempt sales requiring separation | Sales register and analysis of the right to deduct |
| WNT | Basis and Maltese VAT due; deduction only to the extent permitted | Supplier invoice, warehouse receipt and transport |
| Reverse charge | Value of the service or purchase and VAT due; charged only if deductible | Foreign invoice and analysis of the place of taxation |
| Import | VAT resulting from customs documentation and importer status | Customs declaration and confirmation of payment or settlement |
| VAT charged | The amount that meets the deduction requirements after limitations and proportions | Correct invoices and usage calculations |
| Adjustments and balance | Notes, adjustments, deductions, previous period balance and final result | Adjustment Forms, Ledger and Payment Reconciliation |
Sales by rates
Do not combine gross value with tax amount. Example: net sales of €20,000 at 18% yields €3,600 VAT; €4,000 at 12% yields €480; €2,000 at 5% yields €100.
0% is not an exemption without the right to deduct
Exports and qualifying intra-Community supplies of goods do not generate output VAT, but remain reportable and generally retain the right to deduct. Exempt sales without credit may limit deductions.
WNT and reverse charge
A neutral result doesn't mean no reporting. You report output VAT and, if you meet the conditions, the corresponding input VAT.
Import and deduction
Don't base your deduction solely on the supplier's invoice. Check that the company is listed as the importer and that the customs document confirms the VAT amount.
WNT, reverse charge and full VAT balance – examples
WNT with full deduction
Goods €10,000, output VAT 18%: €1,800. With full right of deduction, input VAT is also €1,800, but both values must be reported.
Foreign service
Service €5,000, VAT payable €900. With full deduction, the result is neutral; for exempt activities, tax may be payable.
Simplified period balance
Total output VAT of €6,880 minus qualifying input VAT of €6,700 gives €180 payable.
Article 12 – declaration of intra-Community acquisition of goods and foreign services
Article 12 applies to entities without full Article 10 registration who must pay Maltese VAT on certain acquisitions. It does not provide for the usual right of deduction.
Intra-Community acquisition of goods
VAT Declaration and payment must be submitted no later than 15 days after the end of the month in which the purchase occurred. Each taxable event must be assigned to the appropriate month.
Service from a foreign supplier
The declaration is generally due one month and 15 days after the end of the relevant month. Be sure to check the date of receipt of the service and the invoice date simultaneously, as specific timing rules may apply.
Annual reconciliation
Article 12 may require a simple annual statement of the value of covered purchases and services. This does not replace current VAT Declarations or Notices of Payment.
Recapitulative Statement – information summarizing the EU
The Recapitulative Statement is a separate report for the covered deliveries of goods, B2B services and triangular transactions.
What are you demonstrating?
- eligible ICT to taxpayers in other EU countries;
- certain B2B services taxed at the recipient's premises;
- triangular transactions and required adjustments;
- customer's VAT number and the value of the relevant transaction.
What period?
The rule is one month and the deadline is the 15th of the following month. Quarterly reporting of goods is possible if the limit of EUR 50,000 is met in the current and four preceding quarters. For eligible services alone, a quarterly reporting period may apply.
Intrastat, OSS and IOSS are not part of VAT Return
Intrastat
Reports physical trade in goods within the EU after statistical obligation arises. Reconcile values with the warehouse, intra-Community supplies, and intra-Community acquisitions, but do not treat Intrastat as a tax return.
OSS
Accounts for qualifying consumer sales under a separate procedure. Does not include local inventory, own ITC, or regular domestic sales outside the procedure.
IOSS
Applies to qualifying distance sales of imported goods. The IOSS declaration does not replace customs and local VAT obligations for other transactions.
Documentation and attachments to the VAT declaration
MTCA doesn't routinely approve the inclusion of a full invoice register with every VAT return. However, the company must be able to recreate every value on the form.
Source documents
- records of sales and purchase invoices and receipts;
- correction notes and customs documents;
- WNT, WDT, reverse charge and import reports;
- VIES, transport, storage and proportion calculation.
Storage period
VAT documentation is generally retained for at least six years from the end of the year to which it relates. If the return is filed after the deadline or amended, the period is counted from the date of submission or amendment.
How to correct a VAT Return in Malta?
MTCA indicates Adjustment Form. Resubmitting a regular VAT Return should not be considered an automatic correction to a complex period.
- Determine the error period.Indicate the original VAT Return and the transaction to which the irregularity relates.
- Calculate the impactCompare VAT payable, input, balance, refund and payment before and after adjustment.
- Correct the documentIssue or obtain the correct invoice or note if the error results from a commercial document.
- Submit Adjustment FormSubmit an adjustment in accordance with the MTCA procedure for Article 10.
- Check accompanying reports. Correct the Recapitulative Statement, Intrastat, OSS or records if the error affects them.
- Settle surchargePay tax and interest due or adjust refund amount.
- Maintain an audit trailArchive the reason, calculations, documents, forms and confirmations.
VAT Payment, Interest and Penalties in Malta
Submitting the form does not constitute payment. VAT must be paid with the correct reference for the given period and type of liability.
Payment reference
Check the VAT number, period, amount in EUR, and individual reference number. Do not automatically use references from an earlier period.
Monthly interest
For VAT liabilities payable from 1 September 2022, the rate is 0.6% for each month or part of a month of delay.
The penalty does not terminate the obligation
Late filing may result in additional administrative penalties. You still need to submit the form and pay tax and interest.
How to check your VAT return before submitting it?
Reconcile the form with source reports, documents, and the taxpayer's balance before the authorized person approves the shipment.
| Area | Control document | What to compare |
|---|---|---|
| Local sales | Invoices and receipts | Net and VAT at rates |
| IDT and export | VIES, transport and clearance | 0%, period and additional report |
| WNT and reverse charge | Foreign invoices and warehouse | Basis, VAT due and deduction |
| Import | Customs declarations | Importer, VAT basis and amount |
| VAT charged | Purchase register | Right to deduction and proportion |
| Corrections | Notes and Adjustment Forms | Period and accompanying reports |
| Balance and payment | Ledger and reference | Declaration result and transfer amount |
The most common errors in VAT returns in Malta
Reporting deficiencies
- omission of VAT Return in the absence of local sales;
- failure to report the ITC of one's own stock or reverse charge;
- WDT without a compatible Recapitulative Statement;
- recognition of OSS as a replacement for all local responsibilities;
- no correction of the additional report after the change of the VAT Return.
Data and payment errors
- combination of 0% with exemption without the right to deduction;
- deduction of import VAT from another entity's document;
- full deduction for mixed activities;
- use of archived field numbering without form control;
- payment with old reference or without balance verification.
Malta VAT Returns 2026 – Key Takeaways
Status is determined by the form
Article 10 submits a VAT Return, Article 11 submits an annual declaration, and Article 12 settles certain intra-Community acquisitions and foreign services.
Check the date in the system
The standard for Article 10 is one month and 15 days after the period, but the length of the period and the specific date result from the taxpayer's profile.
Reports must be reconciled
VAT Return, Recapitulative Statement, Intrastat, OSS, documents and payment do not update each other automatically.
Malta VAT Returns – Questions and Answers
Frequently asked questions about VAT Return, Articles 11 and 12, deadlines, nil returns, EU transactions, corrections and payments.
A taxpayer registered under Article 10 submits a VAT Return. The form covers output and input VAT, intra-Community acquisition of goods (ICA), reverse charge, import, 0% transactions, and the balance payable or refundable.
The standard period is usually a quarter, but MTCA can assign a month, 12 months, or a custom period. Binding dates are visible in VAT e-Services.
Generally, within one month and 15 days of the end of the assigned period. The limited extension of the electronic deadline does not automatically apply to every taxpayer and report.
Yes, VAT Return Article 10 is submitted for each assigned period of active registration. Before submitting the zero form, you must check the ITC, IDT, import, reverse charge, corrections, input VAT, and balance.
No later than 15 days after the end of the month in which the intra-Community acquisition of goods took place.
Generally, within one month and 15 days from the end of the relevant month. It's important to check the date the service was received and the invoice date, as the MTCA provides a specific rule for documents issued within a specific period.
Generally, by the 15th day following the reporting period. The reporting period is monthly, but quarterly reporting periods may be acceptable if certain conditions are met.
No. ICT may need to be included in the VAT Return, Recapitulative Statement, and Intrastat. You must also retain the customer's valid VAT number and proof of transport.
Official documents do not support the routine, separate attachment of all invoices to each VAT return. However, the company must maintain complete records and make the documents available to the MTCA upon request.
MTCA indicates the Adjustment Form. You should also check the impact of the adjustment on the Recapitulative Statement, Intrastat, OSS, invoices, records, payments, and returns.
For liabilities that became payable from 1 September 2022, the current regulations indicate 0.6% for each month or part of a month of delay.
No. The form and payment are separate activities. You must use the correct reference and verify that the amount is recorded in the taxpayer's account.
This text is for informational purposes only and does not replace individual tax analysis. When filing VAT returns in Malta, you should check the Article 10, 11, or 12 status, the assigned period, the transaction type, the current VAT e-Services form, additional reports, documentation, payment, and applicable deadlines.
