364 tal-2009 - Regolamenti tal-2009 dwar Taxxa fuq il-Valur Miżjud (Formoli)

L.N. 364 of 2009

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax (Forms) Regulations, 2009

IN virtue of the powers conferred by article 13(1), article

15(4), article 21(5), article 27(3), articles 30(1) and 30(2), and

article 75 of the Value Added Tax Act, hereinafter referred to as

“the Act”, the Minister of Finance, the Economy and Investment

has made the following regulations

(1) The title of these regulations is the Value Added Tax

(Forms), Regulations, 2009.

(2) These regulations shall come into force on the 1st

January, 2010.

(Regulation 2(1))

DIPARTIMENT TAT-TAXXA FUQ IL-VALUR MI}JUD

VALUE ADDED TAX DEPARTMENT

Centre Point Building, Ta’ Paris Road, B’Kara BKR 4663, Tel> 21 499330

E-mail> vat@gov.mt – Website> http>##www.vat.gov.mt

APPLIKAZZJONI G{AR-RE:ISTRAZZJONI

APPLICATION FOR REGISTRATION

Skond l-Artikoli 10, 11 u 12 ta’ l-Att dwar it-Taxxa fuq il-Valur Mi]jud, Kap. 406

In terms of Articles 10, 11 and 12 of the Value Added Tax Act, Cap. 406

G[add

Serial No.

TAG{RIF DWAR L-APPLIKANT

DETAILS OF APPLICANT

Isem s[i[ ta’

l-Applikant

Full name of

Applicant

Nru. tal-Kumpanija

Nru. tal-Karta ta’ l-Identià

Company No.

I.D. Card No.

Nru. tat-Taxxa tad-D[ul

Nru. tal-Mobile

Income Tax No.

Mobile phone

INDIRIZZ TAN-NEGOZJU

Nru. tat-Telefon

Nru. tal-Fax

BUSINESS ADDRESS

Telephone No.

Fax No.

Nru. tal-Bieb#

Isem tal-Post

Door No#

Building Name

Triq

Street

(ITTRI KBAR) (BLOCK LETTERS)

Lokalità> __________________________________________________________________ Kodi/i Postali> ___________

Post code>

Locality>

(ITTRI KBAR) (BLOCK LETTERS)

Nru tal-Fax

Nru tat-Telefon

INDIRIZZ POSTALI#tad-Dar

Fax No.

Telephone No.

MAILING # Home ADDRESS

Nru. tal-Bieb#

Isem tal-Post

Door No#

Building Name

Triq

Street

(ITTRI KBAR) (BLOCK LETTERS)

Lokalità> __________________________________________________________________ Kodi/i Postali> ___________

(ITTRI KBAR) (BLOCK LETTERS)

Post code>

Locality>

Indirizz elettroniku>

e-mail address>

VAT FORM 001#2010

B

TAG{RIF DWAR IN-NEGOZJU

BUSINESS DETAILS

Negozju

So/jetà

irre;istrat

Partnership

O[rajn

mal-MFSA

‘de facto’

Other

Sid Uniku

Xorta ta’ Negozju

MFSA Reg.

Nru. ta’

Ag[ti dettalji

7 Type of Business

Sole Proprietor

Business

Soçji

Specify

No. of

Partners

’Part-Time‘

’Full Time‘

Numru ta’ ferg[at

In-negozju mmexxi

Number of branches

Business Operated

’Out-workers‘

’Full-time‘

Impjegati

Jum

Sena

Xahar

Employees

Day

Year

Month

’Seasonal‘

’Part-time‘

Bidu ta’ l-Attività Ekonomika

Economic Activity Start Date

Kont Bankarju

Bank

12 tan-Negozju

Bank

Business Bank

Numru tal-Kont

Account

Account Number

Lokalità tal-Ferg[a

Branch Locality

Bejgħ

Deskrizzjoni ta’ l-Attività tan-Negozju

G[all-U]u Uffi/jali

Turnover

Description of Business Activity

For Office Use

1)

2)

RE:ISTRAZZJONI

REGISTRATION

Stima ta’ bejg[ lejn Stati Membri ta’ l-U.E. fuq sena

Stima ta’ Bejg[ Lokali fuq sena

Estimated Annual Sales to E.U. Member States

Estimated Annual Local Turnover

Le

Trid tid[ol fl-Iskema ta’ Rifu]joni^ Iva

Stima ta’ Xiri minn Stati Membri ta’ l-U.E. fuq sena

No

Do you opt for the Refund Scheme^ Yes

Estimated Annual Purchases from E.U. Member States

Le

Iva

Trid tirre;istra ta[t Artiklu 12^

No

Yes

Do you want to register under Article 12^

DATA PROTECTION ACT, 2001

ATT TA’ L-2001 DWAR IL-PROTEZZJONI U L-PRIVATEZZA TAD-DATA

Id-Dipartiment tal-VAT ji;bor l-informazzjoni biex jamministra t-taxxa tal-Valur Mi]jud u biex jikxef u jipprevjeni frodi. Fejn tip-

permetti l-li;i, d-Dipartiment jista’ wkoll i;ib informazzjoni dwarek ming[and terzi persuni jew ting[ata informazzjoni lilhom. Dan

isir biex ji]gura li l-informazzjoni hija koretta, jipprevjeni u jikxef frodi jew biex jipprote;i fondi pubbli/i.

The VAT Department collects information to administer the value added tax and for detecting and preventing fraud. Where the

law permits, the Department may also obtain information about you from third parties or give information to them. This would

be to check its accuracy, prevent and detect fraud or protect public funds.

DECLARATION

DIKJARAZZJONI

Jiena,___________________________________________________________________ Karta ta’ l-Identità __________________

I, (Isem b’ITTRI KBAR) (full name in BLOCK LETTERS) I.D. Card No.

niddikjara li t-tag[rif kollu mog[ti hawn fuq huwa tajjeb u s[i[.

declare that all the entered details and information are correct and complete.

Firma>

Kariga>

Data>

Signature> _______________________________ Designation> _____________________________ Date> # #

B

B

B

Aqleb wara għal nota dwar

l-Att ta’ l-2001 dwar il-

Protezzjoni tad-Data.

See reverse for note re

(1) An application for registration in terms of article

13(1) of the Act shall be made on the form prescribed in the First

Schedule to these regulations

Provided that an application for registration submitted

by electronic means shall be so submitted in the format prescribed

in the Second Schedule to these regulations.

(2) An application for the cancellation of a registration

in terms of article 13(1) of the Act shall be made on the form

prescribed in the Third Schedule to these regulations.

(Regulation 2(2))

Data Protection Act, 2001

Commissioner of VAT

VALUE ADDED TAX

Department of Value Added Tax

DEPARTMENT

Centre Point Building

Ta’ Paris Road,

Birkirkara BKR 4663

Tel.: 2149 9330

E-mail: vat@gov.mt

APPLICATION FOR DEREGISTRATION

Website: http://www.vat.gov.mt

In terms of Article 13(1) of the Value Added Tax Act, 1998

€

€

€

€

€

The form to be presented with the payment of the tax

in terms of article 27 of the Act shall be that set out in the Fourth

Schedule to these regulations.

Regulation 3

DEPARTMENT OF VALUE ADDED TAX

Centre Point Building, Ta' Paris Road, Birkirkara, BKR 4663

Tel: 21499330

*See notes at the back of

E-mail: vat@gov.mt

yellow copy.

Website: http://www.vat.gov.mt

TAX RETURN

In terms of Section 27 of

the Value Added Tax Act 1998

REGISTRATION No

Start Date

End Date

Due Date

OUTPUT TAX - €

INTRA-COMMUNITY and NON-EU TRADE

VALUE - €

Exempt IC Supplies of Goods and Supplies of Services

NIL

where customer is liable for the tax (*see note)

Supplies of Goods and Services where Place of Supply is

NIL

BANK

outside Malta - EU and non EU (*see note)

IC Acquisitions of Goods and Services received from other

RUBBER

EU Member States (*see note)

Goods and Services received where Place of Supply is

Malta other than those reported in Box 3 (*see note)

SUB-TOTAL

STAMP

VALUE - €

INPUT TAX - €

REVERSE CHARGE

IC Acquisitions of Goods for re-sale (*see note)

Services received from EU Member States where the

9A

13A

purchaser is liable for VAT (*see note)

IC Acquisitions of Capital Goods (*see note)

Goods and Services Received where Place of Supply

(BOX 8 - BOX 16)

is Malta (*see note)

SUB-TOTAL

17 €

VALUE - €

OUTPUT TAX - €

DOMESTIC SUPPLIES & EXPORTS

(BOX 23 + BOX 24)

Taxable Goods/Services @ 18%

25 €

Taxable Goods/Services @ 5%

NIL

Exempt with Credit / Exports

NIL

(BOX 17 + BOX 25)

Exempt without Credit

SUB-TOTAL

26 €

(BOX 34+35+36+37+38)

VALUE - €

INPUT TAX - €

DOMESTIC PURCHASES & IMPORTS

39 €

Taxable Purchases for re-sale @ 18%

Taxable Purchases for re-sale @ 5%

NIL

Adj in favour of VAT Dept

Exempt Purchases for re-sale

40 €

Capital Goods

Adj in favour of Reg Person

Services & Overheads @ 18%

41 €

Services & Overheads @ 5%

SUB-TOTAL

EXCESS CREDIT

PAYMENT SLIP

I, ____________________________

(BOX 39 - 26) + (BOX 41 - 40)

42 €

(Full name in BLOCK LETTERS)

CREDIT Department of Value Added Tax

declare that all the details and information

(Centre Point Building, Ta' Paris Road, B'Kara BKR 13)

(BOX 26 - 39) + (BOX 40 - 41)

provided are correct and complete.

Valid as a receipt if payment has been made in cash or/

43 €

Signature:_____________________________

and if paid-in-cheques have been cleared by the Bank.

Total Cash

EXCESS CREDIT B/F

I.D. No:_________________________

44 €

Total Cheques

Designation:____________________________

Total Credit

TAX PAYABLE

Tel:_______________________

(BOX 43 - BOX 44)

Cheque no.__________________________

Date

/

/

45 €

Bank _______________________________

TAXPAYER'S COPY

VAT Form 003/2010

The periodical declaration to be made in terms of article

30(1) of the Act shall be made on the form prescribed in the Fifth

Schedule to these regulations.

(Regulation 4)

DEPARTMENT OF VALUE ADDED TAX

See reverse for note re

Centre Point Building, Ta' Paris Road, Birkirkara BKR 4663

Data Protection Act, 2001.

G ALL ANT

R

FO

RY

Tel: 21499330

E-mail: vat@vat.mt

Website: http://www.vat.gov.mt

REPUBB

T A' MAL T A

LIKA

DIKJARAZZJONI/DECLARATION

Skond Artiklu 30 ta' l-Att ta' 1998

dwar it-Taxxa Fuq il-Valur MiΩjud

in terms of Article 30 of the Value

Added Tax Act 1998

DATI TAL-PERJODI

Registration No

PERIOD DATES

Tmiem

Bidu

G˙eluq

Ending Date

Starting Date

Return Due by Date

RENDIKONT TAL-BEJGÓ/XIRI

A



STATEMENT OF SALES/PURCHASES

Provvista ta' Prodotti

Sale of Goods

Provvista ta' Servizzi

Provision of Services

Xiri ta' ˙aΩniet g˙all-bejg˙

Purchases of stock for re-sale

Xiri ta' assi kapitali f'din is-sena

Purchases of capital assets during the year

DIKJARAZZJONI / DECLARATION

Jiena

niddikjara li d-dettalji u l-informazzjoni mog˙tija huma

I

declare that the details and information provided are correct

s˙a˙ u korretti u nawtorizza lill-Kummissarju tat-Taxxi Interni biex jag˙ti kull informazzjoni lill-Kummissarju

and complete and authorise the Commissioner of Inland Revenue to furnish the Commissioner of VAT with further

tat-Taxxa fuq il-Valur MiΩjud rigward din id-dikjarazzjoni dwar bejg˙/xiri.

information in his possession relating to the above statement of sales/purchases.

Firma

Kariga

Data

Signature

Designation

Date

Telephone

Nota/Note

Din id-Dikjarazzjoni g˙andha timtela' minn persuni re©istrati skond l-Artiklu 11 ta' l-Att tal-VAT u li ma jaqbzux

This Declaration should be completed by persons registered in terms of Article 11 of the Vat Act and who do not

il-limitu ta' d˙ul li hemm fil-Partita 8 ta' Taqsima Wie˙ed tas-Sitt Skeda.

exceed the turnover threshold indicated in Item 8 of Part One of the Sixth Schedule.

The form to be presented with the payment of the tax

in terms of article 21(5) on intra-Community acquisitions or on

services supplied to persons registered under article 12 of the Act,

shall be that set out in the Sixth Schedule to these regulations.

(Regulation 5)

DEPARTMENT OF VALUE ADDED TAX

Centre Point Building, Triq ta' Paris, Birkirkara, BKR4663

Tel: 21499330

E-mail: vat@gov.mt

See note on Data

Web: www.vat.gov.mt

Protection Act, 2001 at

back of copy

Registration Number

NOTICE OF PAYMENT OF VAT

Name

Address

In terms of articles 21(2), 21(3) and

21(5) of the Value Added Tax Act, Cap.

406. SECTION A - SERVICES RECEIVED (EU and NON-EU)

VAT €

Date of Supply of Service

NonEU []

Invoice Date

Value €

Sub-Total €

SECTION A should be completed by persons registered under article 12 of the

VAT Act, who have received services supplied by EU and/or non-EU suppliers

and on which VAT is due in Malta. The form together with payment shall be

furnished to the VAT Department by not later than the 15th day of the

second month next following either the date of invoice or of the month

during which the service is received whichever is the earlier.

[For services received non-EU - TICK THE BOX at far right]

SECTION B - INTRA COMMUNITY ACQUISITION OF GOODS

Invoice Date

Date of IC Acquisition

Value €

VAT €

Sub-Total €

SECTION B should be completed by persons who are registered under

article 12 of the VAT Act, and who have made Intra-Community

Acquisitions of goods. The form together with payment due shall be

Total Payable €

furnished to the VAT Department by not later than the 15th day of the

month following that during which the VAT becomes chargeable.

Payment €

PAYMENT SLIP

DECLARATION

CREDIT Department of Value Added Tax

I, ______________________________________________________

This document may be considered as a valid receipt if payment has been

(Full name in BLOCK LETTERS)

made in cash or/and if paid-in cheques are cleared by the Bank

declare that I made Intra-Community Aqcuistions and/or received a

supply of Service on which VAT is due in Malta, as shown above, and

Total Cash

all the details and information provided are correct and complete.

Total Cheques

Signature

Total Credit

I.D. No

Designation

Cheque No.

Tel

Bank

DEPARTMENT'S COPY

VAT Form 004/2010

The form to be furnished in terms of article 30(2)

of the Act shall be that set out in the Seventh Schedule to these

regulations.

(Regulation 7)

AVVIÛ

Skond Artikoli 15 u 21(5) ta'

l-Att dwar Taxxa fuq

XIRI TA' MEZZ ÌDID

Valur MiΩjud, Kap 406

R

LIKA

DEPARTMENT OF VALUE ADDED TAX TA' TRASPORT

In terms of Articles 15 and

Centre Point Building, Triq Ta' Paris, Birkirkara BKR 4663 PURCHASE OF NEW

21(5) of the Value Added Tax

Act, Cap 406

MEANS OF TRANSPORT

Tel: 21499330

E-mail: vat@gov.mt

DETTALJI TAL-PERSUNA

LI QED TIXTRI

DETAILS OF PERSON WHO IS PURCHASING

Website: http://www.vat.gov.mt

Kunjom u isem tax-xerrej

Surname/Name of purchaser

Indirizz s˙i˙

Full postal address

Kodiçi postali

Postcode

Numru tat-Telefon

Nru. ta' l-ID

Telephone number

ID Card No.

Indirizz E-mail

E-mail address

Isem tal-bejjieg˙

Name of Seller

Indirizz tal-bejjieg˙

Address of seller

DETAILS OF NEW MEANS OF TRANSPORT (as applicable)

DETTALJI TAL-MEZZ ÌDID TA' TRASPORT (kif applikabbli)

Mezz ta' l-ajru

Tip ta' mezz ©did ta' trasport

Vettura ta' l-art

Bastiment tal-ba˙ar

Aircraft

Type of new means of transport

Land Vehicle

Sea Vessel

G˙amla u Mudell

Make and Model

Numru tac-Chassis

Chassis number

Numru tal-magna

Engine number

Numru tar-Re©istrazzjoni

Registration number

*Tul tal-bastiment

* Sig˙at ta' tba˙˙ir

Vessel length

m

Number of hours sailed

hours

**PiΩ take-off

** Sig˙at ta' titjir

Take-off weight

Number of hours flown

kg

hours

Data ta' l-ewwel uΩu

*** Kilometri vja©©ati

Date of first use

Kilometres travelled

Km

Data tax-Xiri

Date of Acquisition

Purchase Price

L

VAT li g˙andha tit˙allas

* imla biss jekk Bastiment tal-Ba˙ar/fill only for a Sea Vessel

VAT payable

L

** imla biss jekk In©enji ta' l-Ajru/fill only for an Aircraft

*** imla biss jekk Vettura ta' l-Art/fill only for a Motor Vehicle

Niddikjara li l-informazzjoni li qed nag˙ti hawn fuq hija korretta u s˙i˙a.

I declare that all the information I have given is true and complete.

Firma

Data

Signature

Date

Kariga

Nru. ta' l-ID

Designation

ID Card No.

1. Din il-formola g˙andha timtela' minn persuni li m'humiex re©istrati skond artikolu 10 u li jag˙mlu akkwist ta' mezz ©did ta' trasport minn

pajjiΩ ta' l-Unjoni Ewropeja (li fuqu tit˙allas VAT f'Malta);

2. G˙andha tintbag˙at ukoll kopja mehmuΩa tal-fattura li tirreferi g˙all-mezz ©did ta' trasport.

3. Il-formola u d-dokumenti flimkien mal-˙las tal-VAT dovuta g˙andhom jintbag˙tu kif ©ej: f'kaΩ ta' Vettura ta' l-Art lid-Direttur tal-Liçenzjar u

Ittestjar; f'kaΩ ta' Bastiment tal-Ba˙ar jew In©enji ta' l-Ajru lill-Kummissarju tal-VAT.

1. This form should be completed by persons who are not registered under article 10 and who make an acquistion of a new means of transport

from a member state of the European Union (on which VAT is to be paid in Malta).

2. Attach also a copy of invoice referring to the new means of transport.

3. The form and documents together with payment of VAT due is to be submitted as follows: in the case of a land vehicle to the Director of

Licencing and Testing; in the case of a Sea Vessel or an Aircraft to the Commisioner of VAT.

The notice that is required to be sent to the Commissioner

in terms of article 15(4) of the Act shall be made on the form

prescribed in the Eighth Schedule to these regulations.

(1) The Value Added Tax (Declaration by Exempt

Persons) Regulations, 1999 and the Value Added Tax (Forms)

2004. Regulations, 2004 shall be revoked with effect from 1st January,

2010

Provided that, their provisions shall continue to apply to

returns, declarations and notices relative to a reporting period that

falls before such date.

(2) References to the revoked regulations shall be

construed as references to these regulations except for returns,

declarations and notices relative to a reporting period that falls

before 1st January, 2010.

għandha tkun dik murija fis-Sitt Skeda li tinsab ma’ dawn ir-

regolamenti.

6. Il-formola li għandha tintbagħat skond l-artikolu 30(2) ta’

l-Att għandha tkun dik murija fis-Seba’ Skeda li tinsab ma’ dawn

ir-regolamenti.

7. L-avviż li għandu jintbagħat lill-Kummissarju skond

l-artikolu 15(4) ta’ l-Att għandu jsir fuq il-formola preskritta fit-

Tmien Skeda li tinsab ma’ dawn ir-regolamenti.

8. (1) Ir-Regolamenti ta’ l-1999 dwar Taxxa fuq il-Valur

Miżjud (Dikjarazzjoni minn Persuni Eżentati), u r-Regolamenti ta’

l-2004 dwar Taxxa fuq il-Valur Miżjud (Formoli) huma b’dawn

revokati b’effett mill-1 ta’ Jannar, 2010

Iżda d-dispożizzjonijiet tagħhom għandhom jibqgħu

japplikaw għal denunzji, dikjarazzjonijiet u avviżi li jirreferu għal

perijodu li jiġi qabel dik id-data.

(2) Ir-referenzi magħmula għar-regolamenti revokati

għandhom jitqiesu bħala referenzi magħmula għal dawn ir-

regolamenti ħlief għall-denunzji, dikjarazzjonijiet u avviżi li

jirreferu għal perijodu li jiġi qabel l-1 ta’ Jannar, 2010.