Quarterly VAT Return
Quarterly VAT return and payment for Article 10 registered businesses, due on the 15th of the second month after the period.
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Who this applies to
- Article 10 VAT-registered businesses
- Businesses above the small enterprise threshold
- Businesses making intra-EU supplies
What to file
The VAT return showing output VAT, input VAT and the net amount due.
How to file
Electronically through the MTCA portal.
Payment due
With the return, by the 15th day of the second month after the period. No interest is charged if the return is e-filed with payment within 7 days after the due date.
Penalties for missing this deadline
Late returns cost the higher of 1% of the net tax or €20 a month, capped at €250. Late payment interest is 0.6% a month.
Filing checklist
- Reconcile sales and purchase VAT for the quarter
- Check rates, 18%, 12%, 7%, 5% or 0%
- Complete the return
- File and pay by the 15th
- Keep the receipt
Documents you'll need
- Sales invoices
- Purchase invoices
- Intra-EU supply records
- Prior quarter return
Common mistakes to avoid
- Assuming the deadline is the end of the next month
- Treating food and pharmaceuticals as exempt without credit, when they are 0% with credit
- Relying on the 7-day grace as a routine deadline
- Missing the move from Article 11 to Article 10
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