REGISTER FOR VAT

All business entities or individuals must register with the VAT office to comply with the local Value Added Tax legislation of 1998.

What needs to be done?

You will need to request a new VAT number from the Office of the Commissioner of Revenue. This procedure can be carried out online through the following link. Alternatively, companies and self-employed can call at Business First.

What documents do I need to bring with me to register for a VAT number through Business 1st?

· A legal identification document (I.D. card / passport) of the applicant (in the case of a Limited Liability Company, of the authorised representative vested with the legal representation)

· Copy of the Memorandum and Articles of Association (applicable to Limited Liability Companies and Partnerships)

You will also be asked to supply the following information:

An outline of your new business and what activities you plan to undertake

The date when business activities started or will start

The planned turnover of the business

ORDER A VAT RECEIPT BOOK

Once the VAT department issues your VAT number, you can order a VAT Receipt book online through the following link.

REQUEST FOR THE ISSUANCE OF DUPLICATE FISCALCASH REGISTER LOGBOOK

The application for the issuance of a duplicate fiscal cash register logbook may only be submitted online. The link to the application is https://cfr.gov.mt/en/eServices/Pages/Request-for-issue-of-a-Duplicate-Logbook.aspx

TRANSFER OF FISCAL CASH REGISTER

The application for the transfer of fiscal cash registers may only be submitted online. The link to the application is https://workflow.gov.mt/Runtimepublic/Runtime/Form/TransferOfFiscalCashRegister/

Applications received in paper form will not be processed.

ONLINE APPLICATION

RESOURCES

Guidelines to certain VAT Procedures

LEGAL TEXTS

VAT Legislation

Value Added Tax Act of 1998

CONTACT INFORMATION

Office of the Commissioner of Revenue

CFR website

CFR contact details

Business First