New guidelines by the VAT department – correction of errors

On the 25^th April, the VAT Department issued a guideline that explains the changes in the way corrections of vat returns can be made by persons registered in terms of Article 10 of the VAT Act. As from the 1^st May 2016, corrections to a vat return would only be possible if made on the form prescribed by Legal Notice 128 of 2016.

For a copy of the guidelines, please click on the following link:

http://vat.gov.mt/en/VAT-Information/Guidelines-to-certain-VAT-procedures/Documents/Guidelines.pdf