Legislation

Value Added Tax Act (Cap. 406)

legislation.mt (official source) · last checked 2026-10-09 · new edition loaded 2026-10-09 · 92 articles

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• Art. 2(1) In this Act, unless the c ontext otherwise requires - "accession date" mean s the 1st May 2004; "accommoda
• Art. 3(1) The administration of the Act is vested in the Commissioner for Tax and Customs, hereinafter in this Act r
• Art. 4Subject to the other provisions of this Act there shall be charged, levied and collected on account of the Gov
• Art. 5(1) "Taxable person" means a person who carries on an economic activity, whatever the purpose or result of tha
• Art. 6The provisions of the Second S chedule shall apply for the purpose of determining any question as to whether a
• Art. 7The provisions of the Third Schedule shall apply for the purpose of determining the place where a supply or an
• Art. 8The date when a chargeable event takes place and the date when tax thereon becomes chargeable shall be determi
• Art. 9(1) There shall be exempt from tax - (a) the supplies to which Part One or Part Two of the Fifth Schedule appl
• Art. 10(1) ( a) A taxable person established in Malta who is not registered under this articl e or under article 11 s
• Art. 11(1) When a taxable person established in Malta who is not registered under this article qualifies as a small e
• Art. 11A(1) A taxable person established in Malta qualifying as a small enterprise in terms of the provisions of Part
• Art. 11B(1) A taxable person who is not established in Malta but is established in another Membe r State shall be deem
• Art. 12(1) When a taxable person who is not registered under article 10 or a non-taxable legal person intends to make
• Art. 13(1) An application for registration or for the cancellation of a registration in accordance with this Part sha
• Art. 14Without prejudice to the other provisions of this Part the Commissioner may classify persons registered under
• Art. 15(1) Any person who is not registered under article 10 or 12 and who intends to make an intra-community acquisi
• Art. 16Every taxable person or non-taxable legal person who is not registered under this Part shall supply any such i
• Art. 17(1) The Commissioner shall allocate a tax period to every person registered under articles 10, 11, 11A and 12.
• Art. 18The taxable value of supplies, intra-community acquisitions and importations shall be established in the manne
• Art. 19(1) The tax chargeable on every taxable supply, other than a supply referred to in sub-arti cle (2), shall be
• Art. 20(1) Saving the other provi sions of this article - (a) the payment of the tax on a taxable supply shall be a l
• Art. 21(1) Every person registered under article 10 shall pay to the Commissioner by not later than the date on which
• Art. 22(1) The output tax of a person registered under article 10 is the tax on supplies and on intra-community acqui
• Art. 23Every person registered under article 10 who furnishes a tax return for a tax period shall have the right to d
• Art. 24(1) Saving the other provisions of this Act, when the deductions allowable to a person registered under articl
• Art. 25(1) A person who is not registered or liable to be registered under article 10 but w ho is treated as a taxabl
• Art. 26A claim for a refund referred to in article 25 shall be made on such form as the Minister may by regulations p
• Art. 27(1) Every person registered under article 10 shall furnish the Commissioner with a tax return for every tax pe
• Art. 28(1) Subject to sub-article (2), a person registered under article 10 who has made an incorrect declaration in
• Art. 29When a person registered under article 10 has furnished the Commissioner with a tax return for a tax period, t
• Art. 30(1) Every person registered under articles 11 and 11A shall furnish the Commissioner with the periodical decla
• Art. 30AA person registered under article 12 shall furnish the Commissioner with a notice of payment in terms of artic
• Art. 31(1) When a person liable to furnish a tax return under article 27 for a tax period does not furnish that retur
• Art. 32(1) When the Commissioner has reason to believe that a tax return furnished by a person registered under artic
• Art. 33(1) When the Commissioner has reason to believe that a person has become liable to an administrative penalty w
• Art. 34(1) An assessment made in virtue of article 31, article 32 or article 33 shall be made on such form and contai
• Art. 35The power to make an assessment includes the power to make an additional or a revised assessment within the sa
• Art. 36Where an assessment is made on any person any amount of tax, deductions or administrative penalty assessed in
• Art. 37(1) Saving the provisions of sub-article (2), when a tax return furnished by a person registered under article
• Art. 37AWhere a notice of payment furnished by a person registered under article 12 contai ns an understatement of the
• Art. 38(1) Any person registered under article 10 who, being required to furnish a tax return for a tax period, does
• Art. 39(1) Any person who, being required to apply for registration under article 10, does not make such an applicati
• Art. 40Any person registered under article 11 who does not remain eligible to be so registered and who does not apply
• Art. 41Any administrative penalty to which a person becomes liable in terms of this Act shall be due and payable by t
• Art. 42(1) Notwithstanding the provisions of articles 37 to 41, both inclusive - (a) no administrative penalty shall
• Art. 43Any person aggrieved by an assessment served upon him may appeal against that assessment to the Tribunal. Othe
• Art. 44If any question arises, other than on an assessment, relating to - (a) the registration of a person under this
• Art. 45There shall be an Administrative Review Tribunal for the purpose of hearing and determini ng appeals and refer
• Art. 46The Ninth Schedule to this Act shall apply with respect to any appeal made or any question referred to the Tri
• Art. 47(1) Any of th e par tie s to a n appea l or to a r e fe r ence to the Tribunal who feel aggrieved by the decis
• Art. 47A(1) The Tribunal shall be competent to hear and determine appeals in accordance with the provisions of article
• Art. 48(1) Every taxable person estab lished in Malta shall keep full and proper records of all transact ions carried
• Art. 49(1) Where any person registered or required to be registered in accordance with this Act, indicates the price
• Art. 50(1) Every person registered under article 10 who makes a supply, other than an exempt without credit supply, t
• Art. 51(1)Any person who makes any supply, other than a supply in respect of which a tax invoice is required to be is
• Art. 52(1) A person to whom any tax invoice or other invoice, receipt or document is provided as required by article
• Art. 53The Commissioner shall, for t h e p u r p o s e o f e n s u r i n g compliance with the provisions of this Act
• Art. 54If access is required for th e purposes of article 53( a) to any premises occupied in whole or in part for the
• Art. 55(1) Without prejudice to the provisions relating to the duty of professional secrecy, no info rmation shall be
• Art. 55ANotwithstanding the provisions relating to the duty of professional secrecy, and anythi ng contained in any ot
• Art. 56(1) Except as may be necessary for the purposes of this Act, or where the Commissioner otherwise directs, ever
• Art. 57(1) The provisions of the Fourteenth Schedule shall apply with respect to the special cases prescribed by the
• Art. 58(1) All tax, interest and administrative penalties due under this Act may be sued for a nd recovered, as the c
• Art. 59(1) Any notice issued by the Commissioner showing any amount of tax and administrative penalty due by a person
• Art. 60(1) No goods imported into Malta shall be delivered for use in Malta or taken out, cleared or delivered from a
• Art. 61(1) The Commissioner shall, for the purpose of ascertaining, collecting and pr otecting the tax chargeab le un
• Art. 62The Commissioner shall have a special privilege over the assets of a person in respect of any tax due by that
• Art. 63(1) If, in any particular cas e, the Commissioner has reason to believe that tax due by a pe rson might not be
• Art. 64If, in any particular case, t he Commissioner has reason to believe that the tax due by a pe rson registered u
• Art. 65(1) Where any assets belonging to an economic activity of a person are sold by judicial auction pursuant to an
• Art. 66(1) Any secretary, manager, di rector, liquidator or other principal officer of an entity or of a body of pers
• Art. 67(1) When a person furnishes a tax return or notice of payment within the time laid down in the relevant provis
• Art. 68(1) Tax paid shall not be refundable except in the circumstances provided in Part IV or articles 69, 70 and 71
• Art. 69(1) Subject to the provisions of sub-article (2) where it results that any tax paid by a person was not due or
• Art. 70The Minister may by regulations prescribe for the refund by the Commissioner of the tax paid on supplies, intr
• Art. 71The Minister may by regulations provide for the repayment by the Government, subject to such limitations, cond
• Art. 72(1) Any notice, warrant or other proceeding purporting to be made in accordance with the provisions of this Ac
• Art. 73(1) Every notice to be served on a person by the Commissioner under this Act shall be signed by the Commission
• Art. 74(1) Any artificial or fictitious scheme which directly or indirectly results in the accrual of a tax advantage
• Art. 75(1) The Minister may by regulations - (a) amend, cancel or substitute any of the Schedules, except for the Nin
• Art. 76Any person who - (a) fails to apply for registration at the time and in the manner required by article 10 or 1
• Art. 77Any person who - (a) knowingly fails to account for any taxable supply or any intra-community acquisi tion mad
• Art. 78(1) Where a person has been c onvicted under either article 76 or article 77 and is again c onvicted of an off
• Art. 79Any person who - (a) obstructs, hinders, impedes or does anything which is calculated to obstruct, hinder or i
• Art. 80(1) The provisions of articles 18, 60, 62 and 62A of the Customs Ordinance shall apply to this Act as if all r
• Art. 81Any person who knowingly contravenes or fails to comply with any of the provisions of this Act or any regulati
• Art. 82(1) In addition and without prejudice to any liability of an employee or other person, where any thing is done
• Art. 83(1) Deleted by III of 2026 . Cap. 9. (2) Notwithstanding the provisions of the Criminal Code , the Attorney Ge
• Art. 84(1) Notwithstanding any other provisions of this Act, the Commissioner may, in the case of an offence under th
• Art. 84A(1) Notwithstanding any other provision of this Act or of any other law, upon the conclusion of an agreement m
• Art. 85* (1) The provisions of the Customs and Excise Tax Act † shall continue to apply fully with respect to any imp
• Art. 86(1) Where, in the execution of a contract made before the effective date, any goods or serv ices are supplied

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