Organization : VAT Department
Type of Facility : MOSS EU Scheme
Country: Malta
Website : https://cfr.gov.mt/en/Pages/Home.aspx
Login Here : https://cfr.gov.mt/en/Pages/Home.aspx
VAT MOSS EU Scheme
The mini One Stop Shop comes into force on 1 January 2015 and will allow taxable persons supplying telecommunication services, television and radio broadcasting services and electronically supplied services to non-taxable persons in Member States in which they do not have an establishment to account for the VAT due on those supplies via a web-portal in the Member State in which they are identified.
Related : VAT Department Malta Request For New Number Malta : www.statusin.org/8691.html
This scheme is optional, and is a simplification measure following the change to the VAT place of supply rules, in that the supply takes place in the Member State of the customer, and not the Member State of the supplier. This scheme allows these taxable persons to avoid registering in each Member State of consumption. The mini One Stop Shop mirrors the scheme in place until 2015 for supplies of electronically supplied services to non-taxable persons by suppliers not established in the European Union.
MOSS Non-EU Scheme (VOES):
VAT on e-Services is a special scheme for operators who are not established in the European Union (E.U.) but who provide electronically supplied services to non-taxable persons established within the E.U. The scheme provides an electronic means of registration and accounting for VAT in a single European Union member state of their choice
Contact Information:
Contact Name :
VAT Department Malta
Centre Point Building
Triq Ta’ Paris,
Birkirkara BKR 4633
Telephone : 21499330 – 4
Helpline: 80074404
Contact Name :
VAT Department Gozo
Triq Enrico Mizzi
Victoria VCT 2043
Telephone : 21560481
Email: vat AT gov.mt
Guidelines to Log In :
** A taxpayer or a taxable person, who is a physical person, in possession of an e-ID can simply login using his personal e-ID, for the purpose of filing forms in connection with his own personal tax and VAT affairs.
Where a person cannot be issued with an e-ID the VAT Account shall be used instead.
** To register for an E-ID please click here?
** To register for a VAT Account, where a person cannot be issued with an e-ID, please click here
** In cases of Assigned or Delegated services, additional forms are required. These are called CFR forms. Please click here to follow the guidelines that lay down the respective procedures. The CFR forms can be downloaded here.
** If a taxpayer or a taxable person is a company, partnership or other legal person, it can only file forms electronically if it has appointed a representative for this purpose.?
For the Access Manager Portal :
** A Tax representative assigned as an Access Manager, as per the CFR01 form (Registration as Tax Representative), can make use of the Access Manager Portal to assign clients services to sub users.? (Basic E-id Authentication)??