The MTCA reminds MIT Members that VAT recapitulative statements should not be submitted where there are no transactions to be reported (i.e. NIL recapitulative statements).

As stated in the guidelines issued by the Malta Tax & Customs Administration, "a recapitulative statement for a reporting period should not be filed if the taxable person does not make any supplies listed under Article 30(3) of the VAT Act during said reporting period."