New VAT Forms

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New VAT Forms

• For Intra-Community Regime
• Applicable as from
• 1st May 2004

VAT Department Malta
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• New Forms as from May 1, 2004
• Form 001/2004 The VAT Registration Form
• Form 002/2004 The Recapitulative Statement
• Form 002A/2004 Additional Sheets to the
  Recapitulative Statement
• Form 003/2004 VAT Return for Persons registered
  under Article 10
• Form 004/2004 VAT Payment on Intra-Community
  Acquisitions by Persons registered under
  Article 12
• Form 005/2004 Declaration by Persons registered
  under Article 12
• Form 006/2004 VAT Payment on Services taxable
  in Malta by taxable persons not registered
  under Article 10
• Form 007/2004 VAT Payment on New Means of
  Transport
• Form 008/2004 Claim for Refund by persons not
  established in Malta

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• Form 001/2004
• The New VAT Registration Form
• To be used by persons who wish to register for
  VAT purposes under Articles 10, 11 and 12 of the
  VAT Act

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Form 001/2004 - New VAT Registration Form front
and back
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• Form 002/2004
• The Recapitulative Statement
• This statement has to be completed by persons who
  are
• Registered under Article 10
• AND
• Who make exempt intra-community supplies to
  persons in other member states outside Malta who
  have a valid VAT number issued in another member
  state
• Statement is to be sent for every calendar quarter

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• Form 002A/2004
• The Recapitulative Statement
• Additional Sheets
• These additional sheets are to be used if
  information to be reported exceeds 10 customers
  (and therefore form 002/2004 is full)
• The number of additional sheets have to be
  accounted for also in the form 002/2004 for
  reconciliation purposes

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The New VAT Return for Persons registered under
Article 10 has now been divided as follows

• INTRA-COMMUNITY NON-E.U. TRADE
• DOMESTIC SUPPLIES EXPORTS
• DOMESTIC PURCHASES IMPORTS

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Further information on how to complete the VAT
Return for persons registered under Article 10
may be obtained from another presentation
entitled HOW TO COMPLETE THE NEW VAT RETURN
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• Form 004/2004
• Payment Form for VAT on Intra-Community
  Acquisitions
• This form shall be obtained from the department
  of VAT (or downloaded from internet)
• It is to be used by a person who is registered
  under Article 12 and who makes an intra-community
  acquisition on which VAT is due to be paid in
  Malta
• Form has to accompany payment and is to be
  submitted each time a consignment is received

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• Form 005/2004
• Declaration of Intra-Community Acquisitions by
  persons registered under Article 12
• This form is sent by the department to persons
  registered under article 12
• These persons should declare the value (and VAT
  due) of Intra-community acquisitions made during
  the period referred to in the statement (normally
  one year)

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• Form 006/2004
• Payment form for VAT payable in Malta on services
  received from abroad by persons not registered
  under article 10
• This form is to accompany payment each time such
  services are obtained
• These include (but are not limited to) those
  services listed in item 10 of the Third Schedule
• Such services may also consist of transport of
  intra-community acquisitions of goods by a person
  registered under article 12

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• Form 007/2004
• Payment form for VAT payable in Malta on New
  Means of Transport
• This form has to be completed by persons who are
  not registered under article 10 and who make an
  intra-community acquisition of a New Means of
  transport

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• Form 008/2004
• Claim form for VAT Refund by registered persons
  who are not established in Malta
• This form may be completed by registered persons
  who are not established in Malta but are
  established in another member state of the E.U.
• It may also be completed by persons established
  outside the E.U. and not established in Malta,
  with whom Malta has a reciprocal agreement for
  the Refund of Turnover Taxes.

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Form 008A/2004 Claim form for VAT Refund page 2