Malta VAT returns, recapitulative statements and OSS
How VAT-registered businesses in Malta file periodic returns online, when recapitulative statements are needed and how OSS differs.
VAT-registered businesses in Malta usually file a VAT return every quarter through the online services of the Commissioner for Revenue. The return is generally due by the 15th of the second month after the end of the period, so the January to March quarter is due by 15 May. Businesses that supply goods or services to VAT-registered customers in other EU states also file recapitulative statements, and businesses selling to consumers in other EU states above the EU-wide €10,000 threshold can use the One Stop Shop (OSS). Late filing and late payment attract administrative penalties and interest, so confirm current amounts with the authority.
- Return: usually quarterly, due by the 15th of the second month after the period ends.
- Recapitulative statement: lists intra-EU supplies by customer VAT number; frequency depends on the type of supply.
- OSS: separate return for cross-border B2C sales; the EU-wide threshold is €10,000.
- Late filing and payment: penalties and interest apply; check the authority's current rates.
How it works
File the return online for each period. It reports output VAT by rate, input VAT, acquisitions from other EU states, reverse-charge amounts and the net amount payable or refundable.
Pay any VAT due by the same deadline. If the 15th falls on a weekend or public holiday, the deadline moves to the next working day.
If you made intra-EU supplies to VAT-registered customers, file the recapitulative statement for the period as required.
If you sell to consumers in other EU states above the threshold, consider the OSS. OSS sales are reported on the OSS return, separately from the Maltese return.
If you find an error, correct it as soon as possible and follow the authority's procedure for amendments.
Legal references
- VAT Act, Chapter 406 of the Laws of Malta — returns, payment and recapitulative statements.
- Council Directive 2006/112/EC — OSS special schemes.
- Malta Tax and Customs Administration VAT guidelines (mtca.gov.mt).
Frequently asked questions
When is the first-quarter return due?
Generally by 15 May. Later quarters follow the same pattern: 15 August, 15 November and 15 February.
What turnover triggers VAT registration?
It depends on the activity and on whether you register under Article 10 or Article 11. See the related page on Article 10 and Article 11 registration.
Do I file a recapitulative statement if I have no intra-EU sales?
Generally only when you made supplies that must be listed. Confirm with the authority for your case.
How does partial exemption work?
If you make both taxable and exempt supplies, you can recover only the part of input VAT that relates to taxable supplies. Ask an adviser to set the method.
Does 4invoices file my VAT return?
No. 4invoices does not file returns, does not connect to the authority and produces no VAT reports. It creates invoices with a VAT rate per line, works in any currency with an exchange rate and downloads a PDF, with a 6-month free trial and no card.