Malta VAT Return Skill (Article 10 periodic / Article 11) v2.0

Section 1 — Quick reference

Read this whole section before classifying anything. The workflow runbook is in vat-workflow-base Section 1 — follow that runbook with this skill providing the country-specific content and eu-vat-directive providing the EU directive content.

Field	Value
Country	Malta (Republic of Malta)
Standard rate	18%
Reduced rates	7% (accommodation, minor repairs), 5% (food, pharmaceuticals, printed matter, medical devices), 12% (certain financial instruments, confectionery)
Zero rate	0% (exports, intra-EU B2B supplies, certain foodstuffs, passenger transport by sea/air)
Return form	Article 10 periodic VAT return (via CFR); Article 11 Annual Declaration (4-box simplified form)
Local naming	In Malta this is referred to as your VAT return — not by a form number.
Filing portal	https://cfr.gov.mt (VAT Online)
Authority	Commissioner for Revenue (CFR), Malta
Currency	EUR only
Filing frequencies	Quarterly (Article 10, standard); Monthly (Article 12 only); Annual (Article 11 small enterprise)
Deadline	Article 10 e-filing: 21st of month after quarter end; Article 10 paper: 14th; Article 11 annual: 15 March following year
Companion skill (Tier 1, workflow)	vat-workflow-base v0.1 or later — MUST be loaded
Companion skill (Tier 2, EU directive)	eu-vat-directive v0.1 or later — MUST be loaded
Validated by	Pending — requires sign-off by a Maltese warranted accountant
Validation date	Pending

Key VAT return boxes (the boxes you will use most):

Box	Meaning
1	Intra-EU B2B supplies of services (net, 0% VAT)
2	Exports and supplies outside EU (net, 0% VAT)
3	Output base for reverse-charge acquisitions from EU
4	Output base for reverse-charge acquisitions from non-EU
5	Total output value (derived: 1+2+3+4)
6	Output VAT on EU reverse-charge acquisitions
7	Output VAT on non-EU reverse-charge acquisitions
8	Total output VAT (derived: 6+7)
9 / 9a	EU goods / EU services acquisitions (net)
10	EU capital goods acquisitions (net)
11	Non-EU goods/services acquisitions (net)
12	Total acquisition values (derived: 9+9a+10+11)
13 / 13a	Input VAT on EU goods / EU services
14	Input VAT on EU capital goods
15	Input VAT on non-EU acquisitions
16	Total input VAT on acquisitions (derived: 13+13a+14+15)
17	Net output VAT on acquisitions (derived: 8−16)
18 / 18a / 18b	Local sales 18% / 7% / 12% (net)
19	Local sales 5% (net)
20	Zero-rated sales (net)
21	Exempt sales (net)
22	Total local sales (derived: 18+18a+18b+19+20+21)
23 / 23a / 23b	Output VAT on local sales 18% / 7% / 12%
24	Output VAT on local sales 5%
25	Total output VAT on local sales (derived: 23+23a+23b+24)
26	Total output VAT (derived: 17+25)
27 / 28	Local purchases for resale 18% / 5% (net)
29	Zero-rated local purchases for resale (net)
30	Capital goods (net)
31 / 31a / 31b	Local overhead purchases 18% / 7% / 12% (net)
32	Local overhead purchases 5% (net)
33	Total local purchase values (derived: 27+28+29+30+31+31a+31b+32)
34 / 35	Input VAT on local resale purchases 18% / 5%
36	Input VAT on capital goods
37 / 37a / 37b	Input VAT on local overhead 18% / 7% / 12%
38	Input VAT on local overhead 5%
39	Total input VAT on local purchases (derived: 34+35+36+37+37a+37b+38)
40	Excess credit from prior adjustments
41	Other credits / adjustments
42	Excess credit carried forward (if 39 > 26)
43	VAT payable (if 26 > 39)
44	Credit brought forward from prior period
45	Net payable after B/F credit (43 − 44)

Conservative defaults — Malta-specific values for the universal categories in vat-workflow-base Section 2:

Ambiguity	Default
Unknown rate on a sale	18%
Unknown VAT status of a purchase	Not deductible
Unknown counterparty country	Domestic Malta
Unknown B2B vs B2C status for EU customer	B2C, charge 18%
Unknown business-use proportion (vehicle, phone, home office)	0% recovery
Unknown SaaS billing entity	Reverse charge from non-EU (Box 11/15)
Unknown blocked-input status (entertainment, personal use)	Blocked
Unknown whether transaction is in scope	In scope

Red flag thresholds — country slot values for the reviewer brief in vat-workflow-base Section 3:

Threshold	Value
HIGH single-transaction size	€3,000
HIGH tax-delta on a single conservative default	€200
MEDIUM counterparty concentration	>40% of output OR input
MEDIUM conservative-default count	>4 across the return
LOW absolute net VAT position	€5,000

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Section 2 — Required inputs and refusal catalogue

Required inputs

Minimum viable — bank statement for the quarter in CSV, PDF, or pasted text. Must cover the full period. Acceptable from any Maltese or international business bank: BOV, HSBC Malta, APS, Lombard Bank, Banif, Revolut Business, Wise Business, N26 Business, or any other.

Recommended — sales invoices for the period (especially for intra-EU B2B services and zero-rated supplies), purchase invoices for any input VAT claim above €200, the client's VAT number in writing (MT + 8 digits).

Ideal — complete invoice register, Article 10/11 registration certificate, prior period VAT returns, reconciliation of Box 44 credit brought forward.

Refusal policy if minimum is missing — SOFT WARN. If no bank statement is available at all → hard stop. If bank statement only without invoices → proceed but record in the reviewer brief: "This VAT return was produced from bank statement alone. The reviewer must verify, before approval, that input VAT claims above €200 are supported by compliant tax invoices and that all reverse-charge classifications match the supplier's invoice."

Malta-specific refusal catalogue

These refusals apply on top of the EU-wide refusals in eu-vat-directive Section 13 (R-EU-1 through R-EU-12). If any trigger fires, stop, output the refusal message verbatim, end the conversation. Refusal is a safety mechanism.

R-MT-1 — Article 11 client attempting to claim input VAT. Trigger: client is Article 11 registered, or turnover is below €35,000 and client has not opted into Article 10. Message: "Article 11 clients are exempt from charging VAT and cannot recover input VAT. They file a simplified annual declaration only, not the Article 10 periodic VAT return. This skill can help you with the Article 11 annual declaration but cannot prepare an Article 10 periodic VAT return or calculate input VAT recovery for an Article 11 client."

R-MT-2 — Article 12 registration (distance selling / EU goods acquisition threshold). Trigger: client is Article 12 registered (goods acquirer from EU exceeding €10,000/year threshold, monthly filer). Message: "Article 12 registrations have different filing frequencies and obligations. This skill covers Article 10 and Article 11 only. Please escalate to a warranted accountant familiar with Article 12 obligations."

R-MT-3 — Partial exemption (Article 22(4)). Trigger: client makes both taxable supplies and exempt-without-credit supplies (financial services, residential rent, medical, education) and the exempt proportion is not de minimis. Message: "You make both taxable and exempt supplies. Your input VAT must be apportioned under Article 22(4), which requires a year-end pro-rata calculation that cannot be completed on a single-period basis without the annual ratio. Please use a warranted accountant to determine and confirm the pro-rata rate before input VAT is claimed."

R-MT-4 — Capital goods scheme adjustment (Article 24). Trigger: the period contains an adjustment to previously deducted input VAT on a capital good under Article 24 (5-year adjustment period for goods, 10-year for immovable property). Message: "Capital goods scheme adjustments under Article 24 are too fact-sensitive for this skill. They require tracking the original deduction, current and intended use, and computing the annual fraction. Please use a warranted accountant."

R-MT-5 — Margin scheme. Trigger: client deals in second-hand goods, art, antiques, or collectables under the margin scheme. Message: "Margin scheme transactions require transaction-level margin computation. Out of scope for this skill."

R-MT-6 — VAT group (Article 5(2)). Trigger: client is part of a VAT group or asks about group registration. Message: "VAT groups under Article 5(2) require consolidation across the group. Out of scope."

R-MT-7 — Fiscal representative. Trigger: non-resident supplier or client with a fiscal representative in Malta. Message: "Non-resident registrations with fiscal representatives have specific obligations beyond this skill. Please use a warranted accountant."

R-MT-8 — Annual return (TA24 income tax) instead of Malta VAT. Trigger: user asks about annual income tax return, not the VAT return. Message: "This skill only handles Malta VAT returns (Article 10 periodic and Article 11). For Malta income tax (TA24), use the malta-income-tax skill."

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Section 3 — Supplier pattern library (the lookup table)

This is the deterministic pre-classifier. When a transaction's counterparty matches a pattern in this table, apply the treatment from the table directly. Do not second-guess. Do not consult Tier 1 rules — the table is authoritative for patterns it covers.

How to read this table. Match by case-insensitive substring on the counterparty name as it appears in the bank statement. If multiple patterns match, use the most specific. If none match, fall through to Tier 1 rules in Section 5.

3.1 Maltese banks (fees exempt — exclude)

Pattern	Treatment	Notes
BOV, BANK OF VALLETTA	EXCLUDE for bank charges/fees	§4 Nr 8 equivalent: financial service, exempt
HSBC MALTA	EXCLUDE for bank charges/fees	Same
APS BANK, LOMBARD BANK, BANIF	EXCLUDE for bank charges/fees	Same
REVOLUT, WISE, N26 (fee lines)	EXCLUDE for transaction/maintenance fees	Check for separate taxable subscription invoices
INTERESSI, INTEREST, MGĦAX	EXCLUDE	Interest income/expense, out of scope
LOAN, SELF-EMPLOYED LOAN, PERSONAL LOAN	EXCLUDE	Loan principal movement, out of scope

3.2 Maltese government, regulators, and statutory bodies (exclude entirely)

Pattern	Treatment	Notes
CFR, COMMISSIONER FOR REVENUE, INLAND REVENUE	EXCLUDE	Tax payment, not a supply
VAT DEPARTMENT	EXCLUDE	VAT payment
CUSTOMS, DIPARTIMENT TAD-DWANA	EXCLUDE	Customs duty (but see EC8 for import VAT C88)
MFSA, LOTTERIES AND GAMING, MGA	EXCLUDE	Licence fees, sovereign acts
MALTA ENTERPRISE, MCAST, UNIVERSITY OF MALTA	EXCLUDE	Government grants/fees, sovereign acts
PBS, TVM, NET TV	EXCLUDE	Broadcasting levy, not a VATable supply
ARMS (water/electricity bills from enemy.com.mt)	Domestic 18%	ARMS Ltd is taxable; electricity at 18%
ENEMALTA	Domestic 18%	Standard rated utility

3.3 Maltese utilities

Pattern	Treatment	Box	Notes
ARMS LTD, ARMS LIMITED, ENEMY	Domestic 18%	31/37	Electricity, water, gas — overhead
ENEMALTA	Domestic 18%	31/37	Same
MELITA, GO PLC, EPIC	Domestic 18%	31/37	Telecoms/broadband — overhead

3.4 Insurance (exempt — exclude)

Pattern	Treatment	Notes
MIDDLESEA, MSV, LAFERLA, GasanMamo	EXCLUDE	§4 Nr 10 equivalent, exempt
MAPFRE, AXA MALTA, GLOBALCAP	EXCLUDE	Same
INSURANCE, ASSIGURAZZJONI, INSURANCE PREMIUM	EXCLUDE	All exempt

3.5 Post and logistics

Pattern	Treatment	Box	Notes
MALTA POST, MALTAPOST	EXCLUDE for standard postage stamps		Universal service, exempt
MALTA POST	Domestic 18% for parcel services, tracked, courier	31/37	Non-universal services are taxable
DHL EXPRESS MALTA, TNT MALTA, FedEx Malta	Domestic 18%	31/37	Express courier, taxable
DHL INTERNATIONAL	EU reverse charge (IE entity)	9a/13a	Check invoice — European billing entity

3.6 Transport (Malta domestic)

Pattern	Treatment	Box	Notes
TALLINJA, MALTA PUBLIC TRANSPORT	EXCLUDE or 0%		Public bus — zero rated passenger transport
BOLT MALTA, UBER MALTA	Domestic 18% (platform fee reverse charge EU)	31/37 or 9a/13a	Underlying ride 18%; platform fee via IE — check
TRANSFER, TAXI	Domestic 18%	31/37	Local taxi
AIR MALTA, RYANAIR, WIZZ AIR (international)	EXCLUDE / 0%		International flights zero rated

3.7 Food retail (blocked unless hospitality business)

Pattern	Treatment	Notes
LIDL MALTA, PAVI, ARKADIA, PARK TOWERS, SCOTTS	Default BLOCK input VAT	Personal provisioning. Deductible only if hospitality/catering business.
SUPERMARKET, ĦANUT	Default BLOCK	Same
RESTAURANTS, CAFES, BARS (any named restaurant)	Default BLOCK	Entertainment blocked under 10th Schedule Item 3(1)(b) — see EC4

3.8 SaaS — EU suppliers (reverse charge, Box 9a / 13a)

These are billed from EU entities (typically Ireland or Luxembourg) and trigger §13b equivalent reverse charge.

Pattern	Billing entity	Box	Notes
GOOGLE (Ads, Workspace, Cloud)	Google Ireland Ltd (IE)	9a/13a	Reverse charge services
MICROSOFT (365, Azure)	Microsoft Ireland Operations Ltd (IE)	9a/13a	Reverse charge
ADOBE	Adobe Systems Software Ireland Ltd (IE)	9a/13a	Reverse charge
META, FACEBOOK ADS	Meta Platforms Ireland Ltd (IE)	9a/13a	Reverse charge
LINKEDIN (paid)	LinkedIn Ireland Unlimited (IE)	9a/13a	Reverse charge
SPOTIFY TECHNOLOGY	Spotify AB (SE)	9a/13a	EU, reverse charge
DROPBOX	Dropbox International Unlimited (IE)	9a/13a	Reverse charge
SLACK	Slack Technologies Ireland Ltd (IE)	9a/13a	Reverse charge
ATLASSIAN (Jira, Confluence)	Atlassian Network Services BV (NL)	9a/13a	EU, reverse charge
ZOOM	Zoom Video Communications Ireland Ltd (IE)	9a/13a	Reverse charge
STRIPE (subscription fees)	Stripe Technology Europe Ltd (IE)	9a/13a	Transaction fees may be exempt — see 3.11

3.9 SaaS — non-EU suppliers (reverse charge, Box 11 / 15)

Pattern	Billing entity	Box	Notes
AWS (standard)	AWS EMEA SARL (LU) — BUT check	9a/13a	LU entity → EU reverse charge. Unlike Germany, no domestic branch exception in Malta
NOTION	Notion Labs Inc (US)	11/15	Non-EU reverse charge
ANTHROPIC, CLAUDE	Anthropic PBC (US)	11/15	Non-EU reverse charge
OPENAI, CHATGPT	OpenAI Inc (US)	11/15	Non-EU reverse charge
GITHUB (standard plans)	GitHub Inc (US)	11/15	Check if billed by IE entity
FIGMA	Figma Inc (US)	11/15	Non-EU reverse charge
CANVA	Canva Pty Ltd (AU)	11/15	Non-EU reverse charge
HUBSPOT	HubSpot Inc (US) or HubSpot Ireland Ltd (IE) — check invoice	11/15 or 9a/13a	Depends on billing entity
TWILIO	Twilio Inc (US)	11/15	Non-EU reverse charge

3.10 SaaS — the exception (NOT reverse charge)

Pattern	Treatment	Why
AWS EMEA SARL	EU reverse charge Box 9a/13a (Luxembourg entity)	Malta has no AWS domestic branch equivalent to the German exception. Standard EU reverse charge applies. If invoice shows MT VAT charged, treat as local 18%.

3.11 Payment processors

Pattern	Treatment	Notes
STRIPE (transaction fees)	EXCLUDE (exempt)	Payment processing fees are exempt financial services
PAYPAL (transaction fees)	EXCLUDE (exempt)	Same
STRIPE (monthly subscription)	EU reverse charge Box 9a/13a	Stripe IE entity — separate line item from transaction fees
SUMUP, SQUARE, ZETTLE	Check invoice	If Maltese entity: domestic 18%; if IE/EU entity: reverse charge

3.12 Professional services (Malta)

Pattern	Treatment	Box	Notes
Notary names (NUTAR, DR [name] NOTARY)	Domestic 18%	31/37	Deductible if business purpose
Accountant / auditor names (CPA, ACCA, AUDIT)	Domestic 18%	31/37	Always deductible
Solicitor / advocate (ADV, AVV, LAWYER)	Domestic 18%	31/37	Deductible if business legal matter
Malta Business Registry, MBR	EXCLUDE	Government fee, not a supply
MFSA fees	EXCLUDE	Regulatory fee, not a supply

3.13 Payroll and social security (exclude entirely)

Pattern	Treatment	Notes
ĊESOP, SSC, SOCIAL SECURITY	EXCLUDE	Statutory SSC payment
FSS, INCOME TAX, PAYER TAX	EXCLUDE	PAYE/FSS tax remittance
SALARY, PAGA, WAGES (outgoing)	EXCLUDE	Wages — outside VAT scope
NI, NATIONAL INSURANCE	EXCLUDE	If referencing UK obligations

3.14 Property and rent

Pattern	Treatment	Notes
KIRJA, RENT (commercial, invoiced with VAT)	Domestic 18%	Commercial lease where landlord opted to charge VAT
KIRJA, RENT (residential, no VAT)	EXCLUDE	Residential lease exempt without credit
GROUND RENT, ĊENS	EXCLUDE	Ground rent, sovereign/feudal in nature, out of scope
MALTA FREEPORT, MALTA ENTERPRISE PARK	Domestic 18%	Industrial/commercial let, usually taxable

3.15 Internal transfers and exclusions

Pattern	Treatment	Notes
OWN TRANSFER, INTERNAL, ACCOUNT TRANSFER	EXCLUDE	Internal movement
DIVIDEND, DIVIDENT	EXCLUDE	Dividend payment, out of scope
LOAN REPAYMENT, REPAYMENT	EXCLUDE	Loan principal, out of scope
CASH WITHDRAWAL, ATM	TIER 2 — ask	Default exclude; ask what cash was spent on
DIRECTOR FEE (received)	EXCLUDE	Director fees are outside VAT scope in Malta — see EC10

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Section 4 — Worked examples

These are six fully worked classifications drawn from a hypothetical bank statement of a Malta-based self-employed IT consultant. They illustrate the trickiest cases. Pattern-match against these when you encounter similar lines in any real statement.

Example 1 — Non-EU SaaS reverse charge (Notion)

Input line: 03.04.2026 ; NOTION LABS INC ; DEBIT ; Monthly subscription ; USD 16.00 ; EUR 14.68

Reasoning: Notion Labs Inc is a US entity (Section 3.9). No VAT on the invoice. This is a service received from a non-EU supplier. Article 10 client applies reverse charge under the equivalent of Article 19/20 of the Malta VAT Act. Both sides of the reverse charge must be reported: output VAT in Box 4/7, input VAT in Box 11/15. Net effect zero for a fully taxable client.

Output:

Date	Counterparty	Gross	Net	VAT	Rate	Box (input)	Box (output)	Default?	Question?	Excluded?
03.04.2026	NOTION LABS INC	-14.68	-14.68	2.64	18%	11 / 15	4 / 7	N	—	—

Example 2 — EU service, reverse charge (Google Ads)

Input line: 10.04.2026 ; GOOGLE IRELAND LIMITED ; DEBIT ; Google Ads April 2026 ; -850.00 ; EUR

Reasoning: Google Ireland Limited is an IE entity — standard EU reverse charge. Google Ads is a service (not physical goods). Box 9a for the net, Box 13a for input VAT, Box 3 for output base, Box 6 for output VAT. The gross amount is treated as the net (Google invoices net of VAT to VAT-registered EU clients). Both sides must appear on the return.

Output:

Date	Counterparty	Gross	Net	VAT	Rate	Box (input)	Box (output)	Default?	Question?	Excluded?
10.04.2026	GOOGLE IRELAND LIMITED	-850.00	-850.00	153.00	18%	9a / 13a	3 / 6	N	—	—

Example 3 — Entertainment, fully blocked

Input line: 15.04.2026 ; SCIORTINO'S RESTAURANT VALLETTA ; DEBIT ; Business dinner ; -220.00 ; EUR

Reasoning: Restaurant transaction. Entertainment is fully blocked under the Malta VAT Act 10th Schedule Item 3(1)(b). Unlike Germany (where Bewirtung can be recovered with the right documentation), Malta has a hard block on entertainment — no exceptions for business purpose, no partial recovery, no receipt exception. The input VAT is irrecoverable regardless of whether the dinner was a genuine client meeting. Default: full block. No input VAT entry.

Output:

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?	Question?	Excluded?
15.04.2026	SCIORTINO'S RESTAURANT	-220.00	-220.00	0	—	—	Y	Q1	"Entertainment: blocked"

Example 4 — Capital goods threshold

Input line: 18.04.2026 ; DELL TECHNOLOGIES MALTA ; DEBIT ; Invoice DEL2026-0041 Laptop XPS 15 ; -1,595.00 ; EUR

Reasoning: The gross amount is €1,595. The Article 24 capital goods threshold is €1,160 gross. €1,595 ≥ €1,160, so this is a capital goods purchase. It goes to Box 30 (net) and Box 36 (input VAT), not Box 31/37. If the gross had been €980, it would go to Box 31/37 as an overhead. The gross test applies — do not net out the VAT first before testing against the threshold.

Output:

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?	Question?	Excluded?
18.04.2026	DELL TECHNOLOGIES MALTA	-1,595.00	-1,351.69	-243.31	18%	30 / 36	N	—	—

Example 5 — EU B2B service sale (inbound receipt)

Input line: 22.04.2026 ; STUDIO KREBS GMBH ; CREDIT ; Invoice MT-2026-018 IT consultancy March ; +3,500.00 ; EUR

Reasoning: Incoming €3,500 from a German company (DE IBAN). The client is providing IT consulting services. B2B place of supply for services is the customer's country (Germany) under the general rule. The client invoices at 0%, the German customer accounts for reverse charge in Germany. Report net amount in Box 1 (EU B2B services). No output VAT. Confirm: (a) customer is a VAT-registered business — ask for the German USt-IdNr; (b) the invoice shows no Maltese VAT with a note that the customer accounts for VAT. If the customer cannot provide a valid USt-IdNr, reclassify as B2C and charge Maltese 18%.

Output:

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?	Question?	Excluded?
22.04.2026	STUDIO KREBS GMBH	+3,500.00	+3,500.00	0	0%	1	Y	Q2 (HIGH)	"Verify German USt-IdNr"

Example 6 — Motor vehicle, hard block

Input line: 28.04.2026 ; AUTOSALES MALTA LTD ; DEBIT ; Invoice AUT-1189 Hyundai Tucson lease payment ; -650.00 ; EUR

Reasoning: Car lease payment. Input VAT on motor vehicles (and therefore leased vehicles) is hard-blocked under the Malta VAT Act 10th Schedule Item 3(1)(a)(iv-v). This block applies regardless of whether the vehicle is used exclusively for business. The only exceptions are: taxi services, driving instruction, car rental as the primary business activity, or hearse services. An IT consultant does not fall within any exception. Default: full block, no input VAT recovery. If client later claims this is a qualifying business vehicle, [T2] flag for reviewer — do not unblock without warranted accountant sign-off.

Output:

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?	Question?	Excluded?
28.04.2026	AUTOSALES MALTA LTD	-650.00	-650.00	0	—	—	Y	Q3	"Motor vehicle: blocked"

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Section 5 — Tier 1 classification rules (compressed)

Each rule states the legal source and the box mapping. Apply silently if the data is unambiguous. For full doctrinal context, see the source citations in Section 10.

5.1 Standard rate 18% (VAT Act Cap. 406, 5th Schedule Part 1)

Default rate for any taxable supply unless a reduced rate, zero rate, or exemption applies. Sales → Box 18 / Box 23. Purchases → Box 31 / Box 37.

5.2 Reduced rate 7% (5th Schedule Part 2)

Applies to: short-term accommodation (hotels, guesthouses under 3 months), minor repairs to bicycles, shoes, leather goods, clothing, domestic appliances. Sales → Box 18a / Box 23a. Purchases → Box 31a / Box 37a.

5.3 Reduced rate 12% (5th Schedule Part 3)

Applies to: certain financial instruments and related services, confectionery in specific circumstances. Sales → Box 18b / Box 23b. Purchases → Box 31b / Box 37b.

5.4 Reduced rate 5% (5th Schedule Part 4)

Applies to: food (with exceptions for confectionery, ice cream, alcohol), non-prescription medicines and pharmaceutical products, medical devices for disabled persons, printed books and newspapers, children's car seats, certain seeds and plants. Sales → Box 19 / Box 24. Purchases → Box 28 / Box 35 (resale) or Box 32 / Box 38 (overhead).

5.5 Zero rate and exempt with credit

Exports outside EU → Box 2 (zero-rated, requires export evidence). Intra-EU B2B supplies of goods → Box 2 (zero-rated, requires customer VAT number verified on VIES, transport proof, compliant invoice). Intra-EU B2B services → Box 1 (place of supply is customer's country, no Maltese VAT, requires customer VAT number). International passenger transport (sea/air) → Box 20.

5.6 Exempt without credit

Residential rent, certain medical services, insurance, financial services, postal universal service, education. These supplies are excluded from the VAT return — no output VAT, no input VAT deduction on related costs. If these are significant, partial exemption rules apply — R-MT-3 refuses if non-de-minimis.

5.7 Local standard purchases

Input VAT on a compliant tax invoice from a Malta supplier is deductible for purchases used in taxable business activity. Subject to blocked-input rules (5.12) and the capital goods threshold (5.9). Map overhead to Box 31/37. Map resale goods to Box 27/34.

5.8 Reverse charge — EU services received (VAT Act Art. 19 equivalent)

When the client receives a service from an EU supplier and the supplier invoices at 0% with a reverse-charge note: net → Box 9a, input VAT → Box 13a, output base → Box 3, output VAT → Box 6. Net cash effect zero for a fully taxable Article 10 client. If the EU supplier charged their local VAT (e.g. Irish 23%), that is NOT reverse charge — treat as an overhead expense with irrecoverable foreign VAT.

5.9 Reverse charge — EU goods received

Physical goods from an EU supplier: net → Box 9, input VAT → Box 13, output base → Box 3, output VAT → Box 6.

5.10 Reverse charge — non-EU services and goods received

For all services and goods received from outside the EU where no VAT was charged: net → Box 11, input VAT → Box 15, output base → Box 4, output VAT → Box 7. Net cash effect zero for a fully taxable client.

5.11 Capital goods (Article 24)

If gross invoice amount ≥ €1,160: Box 30 (net) / Box 36 (input VAT). If gross < €1,160: Box 31/37 (overhead). The gross test applies — test the invoice total before subtracting VAT. Capital goods are subject to a 5-year (or 10-year for immovable property) adjustment period. Note for §15a-equivalent tracking: if client later disposes of or changes use of the asset, an adjustment may be required — document the original classification.

5.12 Blocked input VAT (10th Schedule)

The following categories have zero VAT recovery with no exceptions unless specifically noted:

• Entertainment of any kind (Item 3(1)(b)) — hard block, no Bewirtungsbeleg equivalent in Malta
• Motor vehicles: purchase, lease, or fuel for cars not used exclusively for taxi/driving school/car rental/hearse (Item 3(1)(a)(iv-v))
• Tobacco products (Item 3(1)(a)(i))
• Alcohol (Item 3(1)(a)(ii)) — note: deductible for hospitality businesses where alcohol is stock in trade
• Art, antiques, and collectables (Item 3(1)(a)(iii))
• Pleasure craft (Item 3(1)(a)(iv))
• Personal use items (Item 3(1)(c))

Blocked categories override partial exemption. Check blocked status before applying any recovery.

5.13 Article 11 annual declaration (4-box simplified form)

Article 11 clients do not file the Article 10 periodic VAT return. They file a 4-box annual declaration:

• Box 1: Sales of goods
• Box 2: Provision of services
• Box 3: Purchases of stock for resale
• Box 4: Purchases of capital assets

General overhead expenses do not appear on the declaration. No input VAT recovery. No reverse-charge boxes. This skill processes Article 11 declarations in simplified mode — Steps 5.7 through 5.12 do not apply.

5.14 Sales — local domestic (any rate)

Charge 18%, 7%, 12%, or 5% as applicable. No B2B/B2C distinction for domestic Malta supplies. Map to Box 18/18a/18b/19 as appropriate.

5.15 Sales — cross-border B2C

Goods to EU consumers above €10,000 EU-wide threshold → R-EU-5 (OSS refusal) from eu-vat-directive fires. Digital services to EU consumers above €10,000 → same. Below threshold → Maltese VAT at applicable rate, Box 18.

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Section 6 — Tier 2 catalogue (compressed)

For each ambiguity type: pattern, why the bank statement is insufficient, conservative default, question for the structured form.

6.1 Fuel and vehicle costs

Pattern: Agip, Enemed, Shell Malta, BP Malta, fuel receipts. Why insufficient: vehicle type and business-use proportion unknown. If vehicle is a car → blocked regardless of use. If van, truck, motorbike for business delivery → deductible. Default: 0% recovery. Question: "Is this a car (blocked) or a commercial vehicle used exclusively for business?"

6.2 Restaurants and entertainment

Pattern: any named restaurant, café, bar, catering. Why insufficient: entertainment is hard blocked under 10th Schedule. Business meals do not have a recoverable exception in Malta. Default: block. Question: "Was this a client entertainment meal or a staff meal? (Note: both are blocked — this is for income tax records only.)"

6.3 Ambiguous SaaS billing entities

Pattern: Google, Microsoft, Adobe, Meta, Slack, Zoom, LinkedIn, Apple, Amazon, Dropbox, Atlassian, Stripe, PayPal where the legal entity is not visible. Why insufficient: same brand can bill from Ireland (EU reverse charge Box 9a/13a), US (non-EU reverse charge Box 11/15), or Malta (domestic 18%). Default: non-EU reverse charge Box 11/15 (most conservative — if the supplier is EU and the client provided their VAT number, the invoice will show 0% anyway). Question: "Could you check the most recent invoice from each? I need the legal entity name and whether it shows a reverse-charge note or Maltese VAT."

6.4 Round-number incoming transfers from owner-named counterparties

Pattern: large round credit from a name matching the client's name. Why insufficient: could be a customer sale, owner injection, or family loan. Default: exclude as owner injection. Question: "The €X transfer from [name] — is this a customer payment, your own money going in, or a loan?"

6.5 Incoming transfers from individual names (not owner)

Pattern: incoming from private-looking counterparties. Why insufficient: could be B2C sale, B2B sale paid from personal account, refund. Default: domestic B2C sale at 18%, Box 18/23. Question: "For each: was it a sale? Business or consumer customer? Country?"

6.6 Incoming transfers from foreign counterparties

Pattern: foreign IBAN or foreign currency. Why insufficient: could be B2B (zero-rated with VAT number), B2C (potentially OSS), goods, services, refund. Default: domestic 18%. Question: "What was this — B2B with a VAT number, B2C, goods or services, and which country?"

6.7 Large one-off purchases (potential capital goods)

Pattern: single invoice €800–€1,160 range (near threshold), or labelled "laptop", "equipment", "machinery". Why insufficient: gross amount determines classification, and €1,160 gross is the threshold. Default: if gross ≥ €1,160 → Box 30/36; if gross < €1,160 → Box 31/37. Question: "Could you confirm the total invoice amount including VAT?" (Needed to apply the gross test correctly.)

6.8 Mixed-use phone, internet, home office

Pattern: Melita, GO, EPIC personal lines; home electricity. Why insufficient: business proportion unknown. Default: 0% if mixed without declared %, 100% if confirmed pure business. Question: "Is this a dedicated business line or mixed-use? What business percentage would you estimate?"

6.9 Outgoing transfers to individuals

Pattern: outgoing to private-looking names. Why insufficient: could be contractor with invoice, wages, refund, drawings. Default: exclude as drawings. Question: "Was this a contractor you paid with an invoice, wages, a refund to a customer, or a personal transfer?"

6.10 Cash withdrawals

Pattern: ATM, cash withdrawal, BOV cash. Why insufficient: unknown what cash was spent on. Default: exclude as owner drawing. Question: "What was the cash used for?"

6.11 Rent payments

Pattern: monthly "kirja", "rent", "lease" to a landlord-sounding counterparty. Why insufficient: commercial vs residential, whether landlord opted to charge VAT. Default: no VAT, no deduction (residential default). Question: "Is this a commercial property? Does the landlord charge VAT on the rent?"

6.12 Foreign hotel and accommodation (non-Malta)

Pattern: hotel or accommodation charged abroad. Why insufficient: place of supply is the location of the property — non-Malta VAT paid at source, not recoverable. Default: exclude from input VAT. Question: "Was this a business trip?" (For income tax records, the expense may still be deductible.)

6.13 Airbnb income

Pattern: Airbnb payouts, short-term rental income. Why insufficient: duration determines VAT treatment; below-threshold Article 11 status affects whether output VAT is due. Default: [T2] flag for reviewer — confirm rental duration and Article registration. Question: "Is this rental for under 3 months (short-term, 7% output VAT if Article 10) or over 3 months (long-term, exempt)? Confirm with reviewer."

6.14 Director fee payments (outgoing)

Pattern: monthly payment to a director name, described as "director fee" or "management fee". Why insufficient: payments to a director as a director are outside VAT scope; but if the director also provides separate consultancy services with an invoice, that is a VATable supply. Default: exclude as out-of-scope. Question: "Is this a director fee (out of scope) or a consultancy invoice from the director for separately agreed professional services?"

6.15 Platform sales (Amazon, eBay, Etsy)

Pattern: incoming from Amazon Payments EU, Etsy Payments, PayPal, Stripe. Why insufficient: aggregated settlement may include multi-country buyer mix. Default: if client sells to EU consumers across multiple countries above €10,000, R-EU-5 OSS refusal fires. For Malta-only or below-threshold: treat gross as Box 18/23 base at 18%; platform fees as separate reverse charge Box 9a/13a (IE entity). Question: "Do you sell to buyers outside Malta? Total EU cross-border sales for the year?"

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Section 7 — Excel working paper template (Malta-specific)

The base specification is in vat-workflow-base Section 3. This section provides the Malta-specific overlay.

Sheet "Transactions"

Columns A–L per the base. Column H ("Box code") accepts only valid Malta VAT return box codes from Section 1 of this skill. Use blank for excluded transactions. For reverse-charge transactions, enter both the input box (e.g. 9a) and the output box (e.g. 3) separated by a slash in column H.

Sheet "Box Summary"

One row per box. Column A is the box number, column B is the description, column C is the value computed via formula. Mandatory rows in this exact order:

Output (acquisitions):
| 3  | Output base EU reverse charge | =SUMIFS(Transactions!E:E, Transactions!H:H, "3") |
| 4  | Output base non-EU reverse charge | =SUMIFS(Transactions!E:E, Transactions!H:H, "4") |
| 6  | Output VAT EU reverse charge | =Box_Summary!C[3_row]*0.18 |
| 7  | Output VAT non-EU reverse charge | =Box_Summary!C[4_row]*0.18 |
| 8  | Total output VAT on acquisitions | =Box_Summary!C[6_row]+Box_Summary!C[7_row] |

Acquisitions (input):
| 9  | EU goods acquisitions net | =SUMIFS(Transactions!E:E, Transactions!H:H, "9") |
| 9a | EU services acquisitions net | =SUMIFS(Transactions!E:E, Transactions!H:H, "9a") |
| 10 | EU capital goods acquisitions net | =SUMIFS(Transactions!E:E, Transactions!H:H, "10") |
| 11 | Non-EU acquisitions net | =SUMIFS(Transactions!E:E, Transactions!H:H, "11") |
| 13 | Input VAT EU goods | =Box_Summary!C[9_row]*0.18 |
| 13a| Input VAT EU services | =Box_Summary!C[9a_row]*0.18 |
| 14 | Input VAT EU capital goods | =Box_Summary!C[10_row]*0.18 |
| 15 | Input VAT non-EU | =Box_Summary!C[11_row]*0.18 |
| 16 | Total input VAT acquisitions | =SUM(C[13_row]:C[15_row]) |
| 17 | Net output VAT acquisitions | =C[8_row]-C[16_row] |

Local sales:
| 18 | Local sales 18% net | =SUMIFS(Transactions!E:E, Transactions!H:H, "18") |
| 18a| Local sales 7% net | =SUMIFS(Transactions!E:E, Transactions!H:H, "18a") |
| 18b| Local sales 12% net | =SUMIFS(Transactions!E:E, Transactions!H:H, "18b") |
| 19 | Local sales 5% net | =SUMIFS(Transactions!E:E, Transactions!H:H, "19") |
| 23 | Output VAT 18% | =C[18_row]*0.18 |
| 23a| Output VAT 7% | =C[18a_row]*0.07 |
| 23b| Output VAT 12% | =C[18b_row]*0.12 |
| 24 | Output VAT 5% | =C[19_row]*0.05 |
| 25 | Total local output VAT | =SUM(C[23_row]:C[24_row]) |
| 26 | Grand total output VAT | =C[17_row]+C[25_row] |

Local purchases:
| 27 | Resale 18% net | =SUMIFS(Transactions!E:E, Transactions!H:H, "27") |
| 28 | Resale 5% net | =SUMIFS(Transactions!E:E, Transactions!H:H, "28") |
| 30 | Capital goods net | =SUMIFS(Transactions!E:E, Transactions!H:H, "30") |
| 31 | Overhead 18% net | =SUMIFS(Transactions!E:E, Transactions!H:H, "31") |
| 31a| Overhead 7% net | =SUMIFS(Transactions!E:E, Transactions!H:H, "31a") |
| 31b| Overhead 12% net | =SUMIFS(Transactions!E:E, Transactions!H:H, "31b") |
| 32 | Overhead 5% net | =SUMIFS(Transactions!E:E, Transactions!H:H, "32") |
| 34 | Input VAT resale 18% | =C[27_row]*0.18 |
| 35 | Input VAT resale 5% | =C[28_row]*0.05 |
| 36 | Input VAT capital goods | =C[30_row]*0.18 |
| 37 | Input VAT overhead 18% | =C[31_row]*0.18 |
| 37a| Input VAT overhead 7% | =C[31a_row]*0.07 |
| 37b| Input VAT overhead 12% | =C[31b_row]*0.12 |
| 38 | Input VAT overhead 5% | =C[32_row]*0.05 |
| 39 | Total local input VAT | =SUM(C[34_row]:C[38_row]) |

Sheet "Return Form"

Final VAT return-ready figures. The bottom-line cell is Box 43 (payable) or Box 42 (excess credit):

Box 26 = Grand total output VAT
Box 39 = Total local input VAT

IF Box 39 > Box 26:
  Box 42 = (Box 39 - Box 26) + (Box 41 - Box 40)   [excess credit]
  Box 43 = 0
ELSE:
  Box 42 = 0
  Box 43 = (Box 26 - Box 39) + (Box 40 - Box 41)   [tax payable]

Box 45 = Box 43 - Box 44   [net after B/F credit]

Positive Box 45 → payable to CFR. Negative → request refund or carry forward as Box 44 in next period.

Color and formatting conventions

Per the xlsx skill: blue for hardcoded values from the bank statement (column D of Transactions), black for formulas (everything in Box Summary and Return Form), green for cross-sheet references (Return Form referencing Box Summary), yellow background for any row in Sheet "Transactions" where Default? = "Y".

Mandatory recalc step

After building the workbook, run:

python /mnt/skills/public/xlsx/scripts/recalc.py /mnt/user-data/outputs/malta-vat-<period>-working-paper.xlsx

Check the JSON output. If status is errors_found, fix the formulas and re-run. If status is success, present via present_files.

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Section 8 — Malta bank statement reading guide

Follow the universal exclusion rules in vat-workflow-base Step 6, plus these Malta-specific patterns.

CSV format conventions. BOV and HSBC Malta exports typically use comma delimiters with DD/MM/YYYY dates. Revolut Business exports use ISO dates. Common columns: Date, Description, Debit, Credit, Balance. Wise exports include currency columns. Always confirm which account currency applies before converting.

Maltese language variants. Some descriptions appear in Maltese: kirja (rent), paga/salarju (salary), interessi (interest), ħanut (shop), flus kontanti (cash), ittrasferit (transferred). Treat as the English equivalent.

Internal transfers and exclusions. Own-account transfers between the client's BOV, HSBC, Revolut accounts. Labelled "own transfer", "transfer to savings", "internal". Always exclude.

Director draws. A self-employed sole trader cannot pay themselves wages — any transfer to their personal account is a drawing. Exclude. A single-director company paying a director fee: exclude from VAT (out of scope) but flag for income tax records.

Refunds and reversals. Identify by "refund", "reversal", "chargeback", "storno". Book as a negative in the same box as the original transaction. Correction is in the period the refund is booked, not by amending the original period.

Airbnb and short-term rental income. Airbnb Malta payouts appear as "AIRBNB PAYMENTS", "AIRBNB *, AIRBNB IRELAND" from an IE IBAN. These are an aggregated settlement of rental income. The rental income itself is a Maltese 7% output VAT supply (if Article 10, short-term under 3 months). The Airbnb platform service fee is an EU reverse charge (Box 9a/13a). Both must be separated. [T2] flag: confirm duration and Article registration.

Foreign currency transactions. Convert to EUR at the transaction date rate. Use the ECB reference rate for non-USD/GBP currencies, or the rate shown on the bank statement. Note the rate used in the Transactions sheet column L (Notes).

IBAN country prefix. MT = Malta. IE, LU, NL, FR, DE = EU (relevant for EU reverse charge). US, GB, AU, CH = non-EU. A Maltese IBAN from the counterparty does not automatically mean a Maltese VAT registration — always cross-check the supplier name against Section 3.

Cryptic descriptions. Card purchases with only a merchant terminal code; SEPA direct debits with only a mandate reference. If the counterparty cannot be identified from the description, ask the client. Do not classify unidentified transactions.

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Section 9 — Onboarding fallback (only when inference fails)

The workflow in vat-workflow-base Section 1 mandates inferring the client profile from the data first (Step 3) and only confirming with the client in Step 4. The questionnaire below is a fallback — ask only the questions the data could not answer.

For each question, the inference rule comes first. Only ask if inference fails.

9.1 Entity type and trading name

Inference rule: sole trader names often match the account holder name; company names end in "Ltd", "Limited", "Co. Ltd". Fallback question: "Are you a self-employed sole trader, a limited company, or a partnership?"

9.2 VAT registration type

Inference rule: if the client is asking for a periodic VAT return (Article 10), they are Article 10. If they mention no VAT on sales and annual filing, they are Article 11. Fallback question: "Are you Article 10 (standard VAT, charging 18%) or Article 11 (small enterprise exemption, turnover below €35,000)?"

9.3 VAT number

Inference rule: MT-format VAT numbers sometimes appear in payment descriptions from EU customers. Search statement descriptions first. Fallback question: "What is your Maltese VAT number? (MT + 8 digits)"

9.4 Filing period

Inference rule: first and last transaction dates on the bank statement. Article 10 is quarterly. Fallback question: "Which quarter does this cover? Q1 (Jan–Mar), Q2 (Apr–Jun), Q3 (Jul–Sep), or Q4 (Oct–Dec)?"

9.5 Industry and sector

Inference rule: counterparty mix, sales description patterns, invoice descriptions. IT, consultancy, hospitality, retail, construction are recognisable. Fallback question: "In one sentence, what does the business do?"

9.6 Employees

Inference rule: SSC, FS3, PAYE outgoing transfers to non-owner names. Fallback question: "Do you have employees? If so, how many?"

9.7 Exempt supplies

Inference rule: presence of medical/financial/educational/residential rental income. Fallback question: "Do you make any VAT-exempt sales (medical, education, insurance, financial services, residential lettings)?" If yes and non-de-minimis → R-MT-3 refuses.

9.8 Rental income

Inference rule: Airbnb payouts, "kirja" credits, property management names. Conditional fallback — only if rental income is suspected: "Is this short-term rental (under 3 months) or long-term? Is the property used for Airbnb?"

9.9 Credit brought forward

Inference rule: not inferable from a single period statement. Always ask. Question: "Do you have any excess credit from the previous quarter carried forward? (Box 44)"

9.10 Cross-border customers

Inference rule: foreign IBANs on incoming, foreign currency, foreign-name customers. Fallback question: "Do you have customers outside Malta? In EU countries or outside the EU? Are they businesses (B2B with VAT numbers) or consumers?"

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Section 10 — Reference material

Validation status

This skill is v2.0, rewritten in April 2026 to align with the three-tier Accora architecture (vat-workflow-base + eu-vat-directive + country skill). It supersedes v1.0 (March 2026, standalone monolithic skill). The Malta-specific content (box mappings, rates, thresholds, blocked categories) is drawn from the VAT Act Chapter 406 and CFR guidance. Independent sign-off by a Maltese warranted accountant is pending and is a prerequisite to any reliance.

Sources

Primary legislation:

1. VAT Act, Chapter 406, Laws of Malta — https://legislation.mt — Articles 2, 5, 10, 11, 12, 19, 20, 21, 22, 24, 10th Schedule, 5th Schedule
2. Value Added Tax (Amendment) Acts (subsequent amendments incorporated in consolidated text)

CFR guidance: 3. CFR VAT return forms and completion notes — https://cfr.gov.mt 4. CFR Article 11 Annual Declaration form — https://cfr.gov.mt 5. CFR guidance on reverse charge (intra-EU and non-EU services) 6. CFR VAT registration thresholds notice (Article 10/11/12 boundaries)

EU directive (loaded via companion skill): 7. Council Directive 2006/112/EC (Principal VAT Directive) — implemented via eu-vat-directive companion skill 8. Council Implementing Regulation 282/2011

Other: 9. VIES validation — https://ec.europa.eu/taxation_customs/vies/ 10. ECB euro reference rates — https://www.ecb.europa.eu/stats/eurofxref/

Known gaps

1. The supplier pattern library in Section 3 covers the most common Maltese and international counterparties but does not cover every local SME or regional brand. Add patterns as they emerge.
2. The worked examples are drawn from a hypothetical IT consultant in Malta. They do not cover hospitality, retail, e-commerce, or construction specifically. A v2.1 should add sector-specific worked examples.
3. The reduced rate table (7%, 12%, 5%) covers the most common items but the 5th Schedule is detailed — edge cases (e.g. specific food items near the confectionery boundary) should be flagged [T2] for reviewer.
4. The capital goods threshold (€1,160 gross) is the statutory amount as of March 2026. Verify this has not been amended by Ministerial notice before each tax year.
5. The Article 11 threshold (€35,000) is as of the current year. Verify annually.
6. Red flag thresholds (€3,000 single transaction, €200 tax-delta, €5,000 absolute position) are conservative starting values for Malta's typical self-employed client profile — not empirically calibrated.
7. Airbnb and short-term rental classification (EC5 in v1.0) is Tier 2 in all cases due to duration uncertainty. A future version should add an inference rule based on payment frequency patterns.

Change log

• v2.0 (April 2026): Full rewrite to align with three-tier Accora architecture. Quick reference moved to top (Section 1). Supplier pattern library restructured as literal lookup tables (Section 3). Six worked examples added (Section 4). Tier 1 rules compressed (Section 5). Tier 2 catalogue restructured to compressed format (Section 6). Excel working paper specification added (Section 7). Bank statement reading guide added (Section 8). Onboarding moved to fallback role with inference rules (Section 9). Reference material moved to bottom (Section 10). Companion skill references updated to vat-workflow-base v0.1 and eu-vat-directive v0.1.
• v1.0 (March 2026): Initial skill. Standalone monolithic document covering Malta VAT Act Chapter 406, box mappings, reverse charge mechanics, blocked categories, edge case registry, and test suite.

Self-check (v2.0 of this document)

1. Quick reference at top with box table and conservative defaults: yes (Section 1).
2. Supplier library as literal lookup tables: yes (Section 3, 15 sub-tables).
3. Worked examples drawn from non-test data (hypothetical IT consultant): yes (Section 4, 6 examples).
4. Tier 1 rules compressed: yes (Section 5, 15 rules).
5. Tier 2 catalogue compressed with inference rules: yes (Section 6, 15 items).
6. Excel template specification with mandatory recalc: yes (Section 7).
7. Onboarding as fallback only, inference rules first: yes (Section 9, 10 items).
8. All 8 Malta-specific refusals present: yes (Section 2, R-MT-1 through R-MT-8).
9. Reference material at bottom: yes (Section 10).
10. Entertainment hard-block (no Bewirtung exception) explicit: yes (Section 5.12 + Example 3).
11. Motor vehicle hard-block explicit: yes (Section 5.12 + Example 6).
12. Capital goods gross threshold test explicit: yes (Section 5.11 + Example 4).
13. EU B2B service sale (Box 1) and USt-IdNr verification explicit: yes (Example 5).
14. Non-EU SaaS reverse charge (Box 11/15) explicit: yes (Example 1 + Section 3.9).
15. Article 11 simplified mode explicit: yes (Section 5.13).

End of Malta VAT Return Skill v2.0

This skill is incomplete without BOTH companion files loaded alongside it: vat-workflow-base v0.1 or later (Tier 1, workflow architecture) AND eu-vat-directive v0.1 or later (Tier 2, EU directive content). Do not attempt to produce a complete Malta VAT return without all three files loaded.

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Disclaimer

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