Article 12 VAT registered persons – submissions to be made online
With effect from January 2020, submissions and payments by persons registered under article 12 of the VAT Act are to be made electronically. The Office of the Commissioner for Revenue has notified that the annual declaration for 2019 (VAT Form 005) will not be issued.
All persons registered under article 12 are required to obtain an e-ID for the purposes of the submission of the declaration of payment (formerly VAT Form 004) and the annual declaration (formerly VAT Form 005).
The Office of the CfR has published guidelines on the procedure for the online submissions.