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How to access and submit

the online VAT Return January 2019

Andrew Buhagiar

Senior System Analyst

Office of the Commissioner for Revenue1

Obtain/Apply for e-ID from the Identity Malta to submit the VAT return through link:

https://mygov.mt/portal/webforms/howdoigetaccesstomygov.aspx#Register

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After obtaining the e-ID, which consists of the ID number and a password, log on the CFR

website through the link: https://cfr.gov.mt/en/Pages/Home.aspx

Go to E-Services and then VAT e-Services

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Personal Services and

Assigned or Delegated Services

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Sole Proprietors can access the VAT return by using Personal Services.

Press the login under Personal Services and insert the ID number and password

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Sign in with your e-ID credentials, and click on ‘Manage Account’

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Press ‘My Personal CFR services’ tab and the VAT Account is displayed

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The VAT online account has various services that consist of:

• Filling in the VAT Return

• Filling in of the Recapitulative Declaration

• Filling in of the VAT Refund (EU Directive)

• Get the Payment Reference to pay online which is unique for each VAT tax period

• View the VAT Statement

• Filing of various VAT Forms with relation to Business

– Deregistration, Certificate Printing, Scheme Option, Change of Address, etc.

• My Account

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The VAT Form

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Upon clicking on the buttons on

the left-hand side, information

of the particular box will be

displayed

Upon clicking on the buttons on

the right-hand side, the VAT due

will be automatically displayed.

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Sole Proprietors and Companies can have their VAT return filled in through a Tax

Practitioner or a delegated person by filing CFR 02 or CFR 03 as applicable. Approval

is to be obtained by the CFR. The guidelines and available forms can be accessed

through the below links:

Guidelines: https://cfr.gov.mt/en/eServices/Documents/ecommguidelines.pdf

CFR Forms: https://cfr.gov.mt/en/eServices/Pages/CfR-Services-Online-Form.aspx

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After obtaining the approval from the Commissioner for Revenue, the Tax Practitioner or

the delegated person will perform the same process as already indicated but before logging

with the e-ID, the authentication method must be selected

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If the assigned/delegated person chooses the e-ID and authentication code, the Google

Authenticator App must be downloaded on the mobile device. For more information

please visit the below link:

https://cfr.gov.mt/en/eServices/Documents/2%20Step%20Authentication.pdf

If the assigned/delegated person chooses the e-ID card chip and pin, the card reader

must be available. For more information please visit the mygov website using the below

link:

https://mygov.mt/portal/webforms/howdoigetaccesstomygov.aspx#Register

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Choose the e-ID authenticator code and the

sign in. The screen as being shown will be

displayed. Assigned and delegated persons will

sign in with their e-ID

After signing in please follow the screen

prompts

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MY ACCOUNT

A new introduction is ‘My Account’ in both VAT and IRD online Services where Taxpayers and

Tax Representatives are urged to insert various personal details

Such details will be used by CFR to send notifications to taxpayers and process the data

accordingly

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Notification sent to taxpayers informing to

submit VAT returns through the Online Services

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Declaration when submitting the VAT return online

The declaration on the VAT online return is going to be changed in case of Assigned or

Delegated Services.

For Taxpayers using the Personal Services the declaration will remain as it is:

“I declare that all the entered details and information are true, correct and complete.”

For Persons using the Assigned or Delegated Services the declaration will be reading:

“The electronic submission of this form on behalf of the taxable person via VAT Online Services

does not create any liability, in terms of Malta VAT law, for the person who makes the

electronic submission.

The responsibility for the contents of this form remains that of the taxable person and any

representative thereof in terms of article 66 of the VAT Added Tax Act.”

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VAT Submission for Article 12 taxpayers

The facility to submit online the notices of taxpayers under article 12 (VAT Form 004/2010)

is now available albeit not mandatory.

Access and delegation to VAT numbers under article 12, through online services, are the

same as per Article 10 taxpayers; using the e-ID and request delegation by completing the

CFR forms.

�The Notices can be submitted by

clicking on the Submit notice, and

�The Annual Declaration can be

submitted by clicking on the year