How a person registered for Maltese VAT under Article 10 completes, files and pays the periodic VAT return, for practitioners and sole proprietors handling their own VAT compliance.
Drafted by OpenAccountants. The OpenAccountants engine wrote this Guide using Claude Opus 5, figures and method, from the official pages it links, and it carries no accountant's name. Nobody has read or approved it yet, so it may be incomplete or wrong. An accountant in Maltawho reads it, corrects it and approves it takes the byline. General reference only; don't file or take a position on it without professional review.
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This Guide covers the periodic VAT return that a person registered under Article 10 of the Value Added Tax Act (Chapter 406) files with the Malta Tax and Customs Administration (MTCA) for each of that person's VAT periods, together with the payment that goes with it. The official MTCA pages used here call the document the "VAT Return" and the period the "tax period" or "VAT period"; none of the pages on the allowed official hosts uses the name "VAT3", so if a client has been given that name, confirm which return is meant before acting. Figures are for tax year 2026. The MTCA pages relied on below state rates, deadlines and thresholds without attaching a tax year to them; they are reproduced here as the pages state them.
Persons registered under Article 10 of the VAT Act, including sole proprietors and companies, who charge VAT on their supplies and recover input VAT through the VAT return. The MTCA states that a taxable person registered under Article 10 may claim back VAT incurred on expenditure within the VAT return for the VAT period in which it is incurred, provided the conditions on its refunds page are met, and that such persons should ensure VAT is claimed in the correct VAT period. It is not for persons registered under Article 11 (small enterprises) or Article 12, whose obligations differ and are handled through separate MTCA services; see "When to refuse or refer".
VAT rates chargeable on supplies taking place in Malta (https://mtca.gov.mt/business-tax/vat1/vat-compliance/vat-rates/vat-rates)
| What | Value | Note |
|---|---|---|
| Source | all figures below | https://mtca.gov.mt/business-tax/vat1/vat-compliance/vat-rates/vat-rates |
| Standard rate | 18% | The page states that "unless a reduced rate or exemption specifically applies, the standard rate of 18% is applicable on any taxable supply within the scope of VAT taking place in Malta" |
| Reduced rates | 12%, 7%, 5% or 0% | The page states "The reduced rates applicable in Malta are 12%, 7%, 5% or 0%" |
Submission and payment deadline as described for sole proprietors (https://mtca.gov.mt/personal-tax/self-employed/vat-return-cycle)
| What | Value | Note |
|---|---|---|
| Source | all figures below | https://mtca.gov.mt/personal-tax/self-employed/vat-return-cycle |
| Extra time for online submission and payment | 7 days from the 15th day of the month | Page wording: a "longer submission/payment deadline, by 7 days from the 15th day of the month (only applicable for Sole Proprietors registered under Article 10)" |
| Assigning VAT access to a registered Tax Practitioner | Form MTCA02 | "VAT access to a registered Practitioner is to submit a MTCA02 form" |
| Assigning VAT access to a trusted person who is not a registered Practitioner | Form MTCA03 | "Access to a trusted person who is not a registered Practitioner is to submit a MTCA03 form" |
Online filing extension as stated in the MTCA online filing guidelines (https://mtca.gov.mt/docs/default-source/documents/online-payments/vat_return_online_guidelines.pdf?sfvrsn=899d0e4_1)
| What | Value | Note |
|---|---|---|
| Source | all figures below | https://mtca.gov.mt/docs/default-source/documents/online-payments/vat_return_online_guidelines.pdf?sfvrsn=899d0e4_1 |
| Extension for electronic submission | up to seven extra calendar days, up to the 22nd of the month | Guidelines wording: "Submitting electronically will give you up to seven extra calendar days up to the 22nd of the month" |
Registration and cancellation time limits that decide whether a VAT return is due at all (https://mtca.gov.mt/docs/default-source/documents/business-tax/vat/faqs/registrations-de-registrations-faqs.pdf?sfvrsn=7f879b9a_2)
| What | Value | Note |
|---|---|---|
| Source | all figures below | https://mtca.gov.mt/docs/default-source/documents/business-tax/vat/faqs/registrations-de-registrations-faqs.pdf?sfvrsn=7f879b9a_2 |
| Deadline to register under Article 10 after making a taxable supply for consideration in Malta | not later than 30 days from the date on which the said supply was made | Applies unless the supply is exempt without credit |
| Deadline to apply to cancel an Article 10 registration | within 15 days from the occurrence of the event | Applies where the person ceases to be required or entitled to be registered under Article 10 |
Threshold relevant to whether a client stays on Article 10 returns or moves to Article 11 (https://mtca.gov.mt/docs/default-source/documents/business-tax/vat/vat-guidelines/guidelines-in-relation-to-the-vat-rules-applicable-to-small-enterprises.pdf?sfvrsn=1bb830bc_1)
| What | Value | Note |
|---|---|---|
| Source | all figures below | https://mtca.gov.mt/docs/default-source/documents/business-tax/vat/vat-guidelines/guidelines-in-relation-to-the-vat-rules-applicable-to-small-enterprises.pdf?sfvrsn=1bb830bc_1 |
| Domestic threshold for a small enterprise (Sixth Schedule, Article 11) | €35,000 | Domestic annual turnover during the preceding calendar year, if any, must not exceed this at the time of application |
The length of the tax period allocated to an Article 10 registration, and the statutory submission and payment deadline expressed in the VAT Act itself, are not stated on the MTCA pages used for this Guide. Do not assume a three-month period for a particular client: read the tax periods listed for that client in the online service, and read the VAT Act on legislation.mt (see Sources) before advising on the statutory deadline.
Drafted by OpenAccountants. Not yet reviewed or approved by a named accountant.
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