Malta · VAT / GST

Use this skill whenever asked to prepare, review, or classify transactions for a Malta VAT return (Article 10 periodic return via CFR) or Article 11 annual declaration for any client. Trigger on phrases like "prepare VAT return", "do the VAT", "periodic VAT return", "CFR VAT", "create the return", "Article 11 declaration", or any request involving Malta VAT filing. Also trigger when classifying transactions for VAT purposes from bank statements, invoices, or other source data. This skill covers Malta only and only Article 10 (standard) and Article 11 (small enterprise) registrations. Article 12, partial exemption, capital goods scheme adjustments, margin schemes, and VAT groups are all in the refusal catalogue. MUST be loaded alongside BOTH vat-workflow-base v0.1 or later (for workflow architecture) AND eu-vat-directive v0.1 or later (for EU directive content). ALWAYS read this skill before touching any Malta VAT work.