Malta VAT return Form 04, recapitulative statements and OSS
Quarterly Form 04 filing via CFR online portal, intra-EU recapitulative statements (Form 02), OSS quarterly returns and the deadlines that CFR enforces strictly.
VAT-registered businesses in Malta file the Form 04 VAT return quarterly via the CFR online portal. The return covers all taxable supplies, exempt supplies with credit, intra-EU acquisitions, reverse-charge transactions and the net VAT due (or refundable) for the quarter. In parallel, businesses that make intra-EU supplies of goods or services file the Form 02 recapitulative statement (also called the EC Sales List) listing each EU customer's VAT number and the value of supplies during the quarter. Businesses that sell digital services to consumers in other EU member states also file the OSS quarterly return through the Maltese OSS module. Missing any of the three triggers automatic penalties and interest.
- Form 04 (VAT return): filed quarterly, deadline = 15th of the second month after quarter-end.
- Form 02 (recapitulative statement / EC Sales List): same deadline as Form 04, lists intra-EU B2B sales.
- OSS Union scheme: quarterly return for B2C digital and distance sales to other EU consumers.
- Late filing penalty: €23 per day up to €465; interest on late payment: 8% per year prorated daily.
How it works
You file Form 04 via the CFR online portal (cfr.gov.mt). The form has boxes for: output VAT (18%, 7%, 5%, 0%, exempt), input VAT (recoverable based on the partial-exemption coefficient if applicable), intra-EU acquisitions of goods (reverse-charge self-assessment), services from non-Maltese suppliers (reverse-charge self-assessment), corrections from prior periods, and net VAT payable/refundable.
If you have intra-EU B2B sales of goods or services during the quarter (e.g. you supplied an IT service to a German B2B customer who self-accounts for reverse charge), you also file Form 02 — the recapitulative statement listing each EU customer's VAT number, country code and the total value supplied during the quarter. Form 02 has the same deadline as Form 04 and uses the same portal.
If you sell digital services or distance-sell goods to consumers in other EU member states above the €10,000 threshold, you register for the Union OSS scheme via CFR Malta and file the OSS quarterly return. The OSS return aggregates all your B2C sales by destination member state, with the destination VAT rate applied (e.g. 19% for German consumers, 21% for Dutch consumers). The OSS return is independent of Form 04 — you don't include OSS sales in the Maltese Form 04.
You pay the net VAT due by the same deadline (15th of the second month after quarter-end). Payment is via SEPA credit transfer to the CFR bank account quoted in the return acknowledgement. If the return shows a refund, CFR processes it within 90 days, sometimes faster for trusted-trader status holders.
If you discover an error after filing, you file an amended return for the relevant period. Late corrections are subject to interest from the original due date. CFR's 8% per-year interest is calculated daily and continues to accrue until the full amount is paid — even after CFR has issued an additional assessment.
Legal references
- VAT Act, Chapter 406, art. 27 — return filing and payment.
- VAT Act, art. 30 — recapitulative statement (Form 02).
- Subsidiary Legislation 406.10 — OSS Union scheme rules.
- Council Implementing Regulation (EU) 282/2011 — common OSS framework.
Frequently asked questions
When is the Q1 return due?
Q1 (January–March) is due by 15 May. The deadline is always the 15th of the second month after the quarter ends: Q1 → 15 May, Q2 → 15 August, Q3 → 15 November, Q4 → 15 February of the following year. The CFR portal accepts filings up to 23:59 of the deadline date Maltese time; submissions after midnight are treated as late.
What's the threshold for VAT registration in Malta?
€35,000 of annual taxable turnover triggers mandatory standard VAT registration (art. 11 of the VAT Act). Below the threshold, businesses can opt for the small-undertaking scheme (art. 11A) — they don't charge VAT, don't recover input VAT, but issue invoices with the 'small-undertaking scheme' wording. Registration for OSS is independent of the standard threshold — even a small-undertaking can register for OSS if they sell digitally to other EU consumers.
Do I need to file Form 02 if I have no intra-EU sales in the quarter?
No — Form 02 is only filed if you have intra-EU B2B sales of goods or services during the quarter. If your quarterly activity is purely domestic Maltese or B2C OSS, you file only Form 04. The CFR portal does not require a nil Form 02 submission.
How is the partial-exemption coefficient calculated?
For businesses with mixed taxable and exempt activities (e.g. a Maltese bank with taxable advisory + exempt loan interest), the coefficient is the ratio of taxable turnover to total turnover. Annual recalculation produces a provisional coefficient for the next year, applied quarterly to overhead input VAT, with an annual reconciliation in the Q4 return. Direct-use input VAT (e.g. input VAT on a clearly taxable cost only) is fully recoverable; direct-exempt input VAT is fully non-recoverable.
Can I file Form 04 and Form 02 in different periods?
No — they're aligned to the same quarterly periods and the same deadlines. The CFR portal usually requires Form 04 to be submitted first, then Form 02 can be linked to the same quarterly period. Both must be filed by the same deadline; missing one triggers the late-filing penalty even if the other was on time.