Self-employed · Small business
VAT return and payment (Article 10), tax period ending 30 September 2026
Article 10 VAT return and payment for a tax period ending 30 September 2026. Due on the 15th of the second month after the period ends; 15 November is a Sunday, so the date moves to Monday 16 November.
- Filing deadline
- November 16, 2026
- Country
- Malta
- Tax year
- 2026
- Official source
- Tax authority
What is this deadline?
An Article 10 VAT return and the VAT due are due by the 15th of the second month after the tax period ends (VAT Act art. 27(1) and 21(1)). A date on a Saturday, Sunday or public holiday moves to the next working day (art. 73(5)): 15 November 2026 is a Sunday, so 16 November 2026.
Tax periods are set per person and are not always calendar quarters: check the period on your own registration.
Filed electronically within seven days after the due date: no late-filing penalty (art. 42(1)(d)), and no interest if the tax is paid with it (art. 21(4A)).
Source
Related skills.
Read the rules, their sources and accountant approval.
- malta-vat-return →
Malta VAT return preparation and review for Article 10, Article 11 declarations and distinct Article 12 goods-acquisition and reverse-charge service obligations. Check registration, place of supply, taxability, rates, deduction, actual filing dates and records. Specialist schemes and unsupported portal details remain outside the filing-ready scope.
GitHub source - mt-vat3-quarterly-return-malta →
Legacy VAT3 lookup name for Malta periodic VAT returns. This compatibility Guide follows malta-vat-return; use that canonical Guide for Article 10, Article 11 and distinct Article 12 obligations. VAT3 is not accepted here as proof of an official form identity.
GitHub source
This page is informational only and not tax advice. Verify dates and requirements against the official tax authority before filing.