The MIT Guide to Completing a VAT Return has been updated to reflect the changes to the VAT Return implemented in 2022 as well as clarifications obtained during the course of the year. The key changes are outlined in the Table of Changes, for ease of reference.

Version 3.0 of the MIT Guide to Completing a VAT Return is available for download by MIT Members from the Members' Area of the MIT website.

The contents of the guide represent the Malta Institute of Taxation's understanding of the reporting requirements in practice and do not constitute official guidance.