The MIT Guide

First launched in February 2021, this guide provides a box-by-box overview of a standard VAT Return (article 10 registration), with reporting examples and the MIT’s views on the transactions to be reported in each box.

The guide was developed with a view to consolidating existing guidance on the VAT Return and common practices into a single point of reference, also addressing areas of inconsistent practices, so as to assist MIT Members with the completion of VAT Returns.

The Guide is reviewed on an ongoing basis, and is updated to reflect any clarifications obtained, and practical issues encountered.

The MIT Guide to Completing a VAT Return reflects the views of the Malta Institute of Taxation, and have been based on the Institute’s understanding of legislation and practice as at the time of publication. Whilst the contents of this document have been discussed with the Office of the Commissioner for Revenue, this document is not, and should not be construed as, formal guidance from the Office of the Commissioner for Revenue.

Have you encountered reporting issues which require clarification?

MIT Members are invited to send their reporting queries to us on cto@maintax.org or at this link so that we can consider these for possible inclusion in the Guide.