malta-vat-returnSourced from the law Prepare and check Malta VAT filings for tax year 2026: Article 10 periodic returns, the Article 11 small-enterprise declaration and Article 12 obligations. Covers registration type and the 2025 small-enterprise reform, rates, input VAT recovery and blocked items, reverse charge, recapitulative statements, OSS, deadlines, penalties, interest and records, from the VAT Act (Cap. 406) and its regulations.