With effect from February 2023, Article 10 VAT registered persons will be required to submit their VAT returns online in line with CFR.
With effect from February 2023, all persons registered for VAT under Article 10 are obliged to submit online all VAT Returns due to be filed by them by using the VAT e-Services available on the CFR website.
More information can be found through the following link: Mandatory Online Filing of VAT returns through CFR VAT e-Services (gov.mt).
One way or another, most transactions involve indirect taxes.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
