Registration process
OSS/IOSS registration process for taxable persons
To register for the EU Scheme, Non-EU Scheme and Import Scheme, this may be done online via the Malta Tax Administraiton online portal:
https://mtca.gov.mt/1/top-level-menu-bar/eservices/one-stop-shop-(oss)
IOSS registration process for intermediaries
To register as an intermediary for the IOSS, this may be done online via the Malta Tax Administraiton online portal:
https://mtca.gov.mt/1/top-level-menu-bar/eservices/one-stop-shop-(oss)
Guidelines concerning the specific conditions at national level for a taxable person to act as intermediary in Malta can be found here:
Appointment of a tax representative for registration within the Union OSS
Not required
Refusal of registration
The Malta Tax and Customs Administration reserve the right to refuse OSS registrations.
Invoicing
| Persons supplying goods or services under the One Stop Shop or the Import One Stop Shop, in terms of Chapter 6 of Title XII of Council Directive 2006/112/EC entering into force as from 1st July 2021, shall not be required to issue fiscal receipts in terms of the Thirteenth Schedule to the VAT Act for such supplies of goods and services. |
VAT returns
Formalities in the submission of the VAT return
To submit returns for the EU Scheme, Non-EU Scheme and Import Scheme, the taxable person is required to log in either using their e-ID or allocated VAT Account.
A taxpayer or a taxable person, who is a physical person, in possession of an e-ID can simply login using his personal e-ID, for the purpose of filing forms in connection with his own personal tax and VAT affairs.
Where a person cannot be issued with an e-ID the VAT Account shall be used instead.
- To register for an E-ID please click here
- To register for a VAT Account, where a person cannot be issued with an e-ID, please click here
In cases of Assigned or Delegated services, additional forms are required. These are called MTCA forms. Please click here to follow the guidelines that lay down the respective procedures. The MTCA forms can be downloaded here.
If a taxpayer or a taxable person is a company, partnership or other legal person, it can only file forms electronically if it has appointed a representative for this purpose.
For the Access Manager Portal please click here
A Tax representative assigned as an Access Manager, as per the MTCA01 form (Registration as Tax Representative), can make use of the Access Manager Portal to assign clients services to sub user (Basic E-id Authentication).
Corrections to returns after the three-year period
General approach to corrections beyond the standard period
In Malta, corrections to VAT returns after the expiry of the three-year period are handled via direct contact with the Malta Tax and Customs Administration. Taxable persons must submit a correction form directly to the following contact point: moss [dot] mtca
gov [dot] mt (moss[dot]mtca[at]gov[dot]mt)
Payment modalities and deadlines
Payment modalities in Member State of identification (MSID)
Payments for VAT returns when the Malta is MSID are required to be made online either via payment with credit/debit card or via internet banking, quoting the payment reference number provided upon submission of the return.
A direct link to the relevant page concerning payments can be found here: https://taxation.gov.mt/taxation.web/Payments/
Additional payment-related procedures in the Member State of consumption (MSCON)
Applicable payment deadline
The payment is considered timely when the payment is initiated by the taxable person on the due date and this can be evidenced by appropriate documentation.
Reimbursements
As the Member State of consumption, do you require the taxable person to submit an additional claim before making the reimbursement?
No.
Reimbursement threshold as Member State of consumption
No threshold.
Release from payment of insignificant amounts of VAT
No.
Refund of deductible VAT by non-EU established trader
Guidelines regarding VAT refunds to taxable person not established in the territory of the EU Community and not registered for VAT in Malta may be found here:
https://mtca.gov.mt/docs/default-source/documents/business-tax/vat/vat-…
Penalties for non-compliance (as Member State of consumption)
No penalties are currently imposed in Malta in relation to the One Stop Shop Schemes.
Time of supply – chargeability
Deferment and Cash Accounting Scheme
Not applicable.
Continuous supplies
Date of the chargeable event in the case of supplies of goods
1. (1) In the case of a supply of goods the chargeable event takes place on thedate when the goods are delivered.
(2) For the purpose of paragraph (1), when the delivery of goods, other than goods referred to in paragraph (3), gives rise to successive statements of account or payments the goods shall be treated as delivered, up to the value covered by those statements, on the last day of each period to which such statements of account orpayments refer: Provided that, when a continuous supply of goods does not give rise to statements of account or payments during a year, it shall be regarded as being delivered at leastat intervals of one year.
(3) Paragraph (2) does not apply to the delivery of goods pursuant to a contract for the hire of goods for a certain period or for the sale of goods on deferred terms, which provides that in the normal course of events ownership shall pass at the latest upon payment of the final instalment.
(4) Notwithstanding the provisions of paragraphs (2) and (3), continuous supplies of goods over a period of more than one calendar month which aredispatched or transported to a Member State other than Malta and which are suppliedVAT exempt or which are transferred VAT exempt to another Member State by ataxable person for the purposes of his business, in accordance with the conditions laid down in item 3, Part One, Fifth Schedule VAT Act, shall be regarded as being completed on expiry of each calendar month until such time as the supply comes to an end.
Date of the chargeable event in the case of supplies of services
2. (1) In the case of a supply of services, the chargeable event takes place onthe date when the services are performed.
(2) For the purpose of paragraph (1), when the supply of services gives rise to successive statements of account or payments they shall be treated as performed, upto the value covered by those statements, on the last day of each period to which such statements of account or payments refer: Provided that, when a continuous supply of services does not give rise to statements of account or payments during a year, it shall be regarded as being completed at least at intervals of one year.
(3) Notwithstanding the provisions of paragraph (2), when a supply of services for which VAT is payable pursuant to article 20(2)(b) of the VAT Act is supplied continuously over a period of more than one year and it does not give rise to statements of account or payments during that period it shall be regarded as being completed on expiry of each calendar year until such time that the supply comes to an end.
Reminder Messages
When Malta is MSID a reminder system applies in relation to upcoming Return filings, and also exclusion possibilities (in case of continued non-compliance) related to OSS/IOSS obligations.
Reminder messages are by e-mail from moss [dot] mtcagov [dot] mt (moss[dot]mtca[at]gov[dot]mt).
Exclusion and Appeals
Appeal procedures
Any question relating to the OSS may first be reviewed internally. An email in this respect should be addressed to: vattechnicalgov [dot] mt (vattechnical[at]gov[dot]mt)
Questions which are not resolved internally may be referred to the Administrative Review Tribunal in accordance with the provisions of Article 44 and the Ninth Schedule to the VAT Act.
Any of the parties to an appeal or a reference to the Administrative Review Tribunal who feel aggrieved by the decision of that Tribunal may, by means of an application which shall be filed within thirty (30) days from the date of the decision by the Tribunal appeal against that decision only on the following questions of law:
(i) where the total amount of tax, administrative penalty,and interest for the tax period or periods under appeal up to the date of receipt of the appeal by the Tribunalis less than one million and one hundred and fiftythousand euro (€1,150,000), to the Court of Appeal(Inferior Jurisdiction); and
(ii) where the total amount of tax, administrative penalty,and interest for the tax period or periods under appealup to the date of receipt of the appeal by the Tribunalis of one million and one hundred and fifty thousandeuro (€1,150,000) or more, to the Court of Appeal.
Steps after exclusion/de-registration
Where a taxable person ceases to use the OSS/IOSS, and are liable to account for VAT in Malta the national VAT registration procedures shall apply.
VAT registrations in Malta are to be made here:
https://mtca.gov.mt/1/top-level-menu-bar/eservices/vat/register-for-vat
Other rules
Use and Enjoyment
In Malta, no special use and enjoyment rules have been adopted by virtue of Article 59a of VAT Directive with respect to supplies of goods and services reported in the OSS/IOSS schemes.
Bad Debt relief
Guidelines concerning bad debt relief may be found here:
Additional obligations deemed necessary for collecting VAT and preventing evasion (anti- avoidance measures)
Malta has not implemented any rules or anti-avoidance measures by virtue of Article 273 of the VAT Directive that may directly impact supplies of goods and services reported in the OSS /IOSS schemes.