a.l. 158 ta’ l-2004 att dwar taxxa fuq il-valur mi}jud .... legal... · tagÓrif dwar l-applikant...

B 2085

A.L. 158 ta’ l-2004

ATT DWAR TAXXA FUQ IL-VALUR MI}JUD(KAP. 406)

Regolamenti ta’ l-2004 dwar Taxxa fuq il-Valur Mi]jud(Formoli)

BIS-SA{{A tas-setg[at mog[tija bis-subartikolu (1) ta’ l-artikolu13, is-subartikolu (2) (c) (ii) ta’ l-artikolu 27, is-subartikolu (3) ta’ l-artikolu 30, is-subartikolu (5) ta’ l-artikolu 21, is-subartikolu (2) ta’ l-artikolu 30 u l-artikolu 75 ta’ l-Att dwar Taxxa fuq il-Valur Mi]jud,hawnhekk i]jed ’l quddiem imsejja[ “l-Att”, il-Prim Ministru u Ministrutal-Finanzi g[amel dawn ir-regolamenti li ;ejjin>-

1. (1) It-titolu ta’ dawn ir-regolamenti hu Regolamenti ta’ l-2004 dwar Taxxa fuq il-Valur Mi]jud (Formoli)

(2) Dawn ir-regolamenti g[andhom jid[lu fis-se[[ fl-1 ta’Mejju, 2004.

2. Applikazzjoni g[ar-re;istrazzjoni skond is-subartikolu (1) ta’l-artikolu 13 ta’ l-Att g[andha ssir fuq il-formola preskritta fl-EwwelSkeda li tinsab ma’ dawn ir-regolamenti>

I]da applikazzjoni g[ar-re;istrazzjoni li tintbag[at b’mezzielettroni/i g[andha hekk tintbag[at fil-format preskritt fit-Tieni Skedali tinsab ma’ dawn ir-regolamenti.

3. Il-formoli li g[andhom ji;u pre]entati mal-[las tat-taxxa skondis-subartikolu (2) (c) (ii) ta’ l-artikolu 27 ta’ l-Att g[andhom ikunu dawkmurija fit-Tielet Skeda li tinsab ma’ dawn ir-regolamenti.

4. Id-dikjarazzjoni rikapitulattiva me[tie;a li tintbag[at skondis-subartikolu (3) ta’ l-artikolu 30 ta’ l-Att g[andha ssir fuq il-formolapreskritta fir-Raba’ Skeda li tinsab ma’ dawn ir-regolamenti.

Titolu u bidufis-se[[.

Formola ta’re;istrazzjoni.

Formola ta’Re;istrazzjonipermezz ta’ mezzielettroni/i.

Formola tad-denunzja tat-taxxa.

Formola tad-dikjarazzjonirikapitulattiva.

Suppliment tal-Gazzetta tal-Gvern ta’ Malta, Nru. 17,568, 13 ta’ April, 2004Taqsima B

––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

B 2086

5. Il-formola li g[andha ti;i pre]entata mal-[las tat-taxxa fuqakkwisti Intra-Komunitarji minn persuni re;istrati ta[t l-artikolu 12 ta’l-Att skond is-subartikolu (5) ta’ l-artikolu 21 ta’ l-Att g[andha tkundik murija fil-{ames Skeda li tinsab ma’ dawn ir-regolamenti.

6. Il-formola li g[andha tintbag[at skond is-subartikolu (2)ta’ l-artikolu 30 ta’ l-Att g[andha tkun dik murija fis-Sitt Skeda li tinsabma’ dawn ir-regolamenti.

7. Il-formola li g[andha ti;i ppre]entata mal-[las tat-taxxa fuqservizzi provduti minn persuni taxxabbli mhux re;istrati ta[t l-artikolu10 ta’ l-Att skond is-subartikolu (5) ta’ l-artikolu 21 ta’ l-Att g[andhatkun dik murija fis-Seba’ Skeda li tinsab ma’ dawn ir-regolamenti.

8. Ir-Regolamenti ta’ l-1999 dwar Taxxa fuq il-Valur Mi]jud(Formoli) qeg[din b’dawn ir-regolamenti ji;u revokati.

Jirrevoka A.L. 15ta’ l-1999.

Formola ta’[las ie[orta’ taxxa.

Formola tad-dikjarazzjoni ta’akkwisti intra-Komunitarji.

Formola g[all-[las tat-taxxafuq servizzi.

TAGÓRIF DWAR L-APPLIKANT DETAILS OF APPLICANT

1 Isem sóió ta’ l-Applikant Full name of Applicant

2 Nru. tal-Karta ta’ l-Identita` I.D. Card No.

3 Nru. tal-Kumpanija Company No.

4 Nru. tat-Taxxa tad-Dóul Income Tax No.

5 Indirizz fejn isir in-negozju Address where business is carried out

Nru. tat-Telefon Telephone No.

Nru. tal-Fax Fax No.

Æadd Serial No.

Nru. tal-Bieb/ Isem tal-Post Door No/ Building Name

6 INDIRIZZ POSTALI / tad-Dar MAILING / Home ADDRESS

Nru. tat-Telefon Telephone No. Nru. tal-Fax

Fax No.


VAT FORM 001/2004

(ITTRI KBAR) (BLOCK LETTERS)

Triq: Street:

Lokalita`: Locality:

Kodiði Postali: Post Code:


DIPARTIMENT TAT-TAXXA FUQ IL-VALUR MIÚJUD VALUE ADDED TAX DEPARTMENT Centre Point Building, Ta’ Paris Road, B’Kara CMR 02 Tel: 21 499330 E-mail: [email protected] Website: http://www.vat.gov.mt

APPLIKAZZJONI GÓAR-REÍISTRAZZJONI APPLICATION FOR REGISTRATION

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

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

Triq: Street:





Indirizz elettroniku: e-mail address

Nru. tal-Mobile Mobile phone

L-Ewwel Skeda B 2087

TAGÓRIF DWAR IN-NEGOZJU BUSINESS DETAILS

7

Xorta ta’ Negozju Type of Business

Negozju irreíistrat mal-MFSA MFSA Reg. Business

Soðjeta` Partnership ‘de facto’ Nru. ta’ Soðji

No. of Partners

Sid Uniku Sole Proprietor

Oórajn Other Aæti dettalji

Specify

12

Impjegati Employees

‘Full-time’

‘Part-time’

‘Out-workers’

‘Seasonal’

(Isem b’ ITTRI KBAR) (Full name in BLOCK LETTERS)

DIKJARAZZJONI 19 DECLARATION

8 In-negozju mmexxi Business Operated

Part-Time Full-Time 9 Numru ta’ feræat

Number of branches

10 11 Bidu ta’ l-Attivita’ Ekonomika Economic Activity Start Date

Jum Day

Xahar Month

Sena Year

Karta ta’ l-Identita`

I.D. Card No.

13

Kont Bankarju tan-Negozju Business Bank

Bank Bank

Lokalita’ tal-Fergóa Branch Locality

Numru tal-Kont Account Number

REGISTRAZZJONI REGISTRATION

14 Stima ta’ Bejgó Lokali fuq sena Estimated Annual Local Turnover 15 Stima ta’ Bejgó lejn Stati Membri ta’ l-U.E. fuq sena

Estimated Annual Sales to E.U. Member States

16 Stima ta’ Xiri minn Stati Membri ta’ l-U.E. fuq sena 17 Trid tidóol fl-Iskema ta’ Rifuújoni?

Do you opt for the Refund Scheme?

Firma: Signature:

Kariga: Designation:

Data: Date: / /

Jiena, I,

Id-Dipartiment tal-VAT jiíbor l-informazzjoni biex jamministra t-taxxa tal-Valur Miújud u biex jikxef u jipprevjeni frodi. Fejn tippermetti l-liíi, d-Dipartiment jista` wkoll iíib informazzjoni dwarek mingóand terzi persuni jew tingóata informazzjoni lilhom. Dan isir biex jiúgura li l-informazzjoni hija koretta, jipprevjeni u jikxef frodi jew biex jipproteíi fondi pubbliði. 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.

DATA PROTECTION ACT, 2001 ATT TA` L-2001 DWAR IL-PROTEZZJONI U L-PRIVATEZZA TAD-DATA

Le No

Iva Yes

niddikjara li t-tagórif kollu mogóti hawn fuq huwa tajjeb u sóió. declare that all the entered details and information are correct and complete.

18 Trid tirreíistra taót Artiklu 12? Do you want to register under Article 12?

Iva Yes Le

No

Deskrizzjoni ta’ l-attivita’ tan-Negozju Description of Business Activity

Bejgó Turnover

1

2

Góall-Uúu Uffiðjali For Office Use

B 2088 L-Ewwel Skeda

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B 2090 It-Tieni Skeda

DEPARTMENT OF VALUE ADDED TAX

Centre Point Building, Triq Ta' Paris, Birkirkara, CMR 02Tel: 21499330E-mail: [email protected]: http://www.vat.gov.mt(Ministeru tal-Finanzi)

NRU TAL-VAT NUMRU PIN

Bidu: Tmiem: Data ta' l-Gheluq:

1

2

3 6

4 7

5 8

9 13

10 14

11 15 (KAXXA 8 - KAXXA 16)12 16 17 Lm

Oggetti/Servizzi Taxxabbli bit-18% 18 23 (KAXXA 23 + KAXXA 24)

Oggetti/Servizzi Taxxabbli bit-5% 19 24 25 Lm

Ezentati bi kreditu / Esportazzjonijiet 20

Ezentati bla kreditu 21 (KAXXA 17 + KAXXA 25)22 26 Lm

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

Oggetti taxxabbli ghall-bejgh bit-18% 27 34 39 Lm

Oggetti taxxabbli ghall-bejgh bil-5% 28 35

Xiri ta' oggetti ezentati ghall-bejgh 29

Infiq Kapitali 30 36 40 Lm

Servizzi & Spejjez bit-18% 31 37

Servizzi & Spejjez bil-5% 32 38 41 Lm33

ECCESS TA' KREDITUJien, ____________________________

(Isem shih b'ITTRI KBAR) KREDITA lid-Dipartiment tal-VAT 42 Lmniddikjara li d-dettalji u l-informazzjoni (Centre Point Building, Triq Ta' Paris, B'Kara BKR 13)

provduti huma korretti u shah. (KAXXA 26 - 39)+(KAXXA 40 - 41)Validu bhala ricevuta jekk il-pagament ikun sar cash jew/

Firma:_____________________________ u b'cekkijiet iccertifikati validi mill-Bank.

Nru.I D:_________________________ Total fi flus KREDITU TA' QABEL

Kariga:____________________________ Total ta' Cekkijiet 44 Lm

Tel:_______________________ Total ta' Kreditu

Data: / / Nru tac-Cekk (KAXXA 43 - KAXXA 44)

Bank _______________________________ 45 Lm

SUB-TOTAL

VALUR - Lm INPUT TAX - Lm

INPUT TAX - Lm

XEJN

XEJN

VALUR - LmBEJGH DOMESTIKU U ESPORTAZZJONI OUTPUT TAX - Lm

SLIP TAL-HLAS

SUB-TOTAL

XIRI DOMESTIKU U IMPORTAZZJONI VALUR - Lm

SUB-TOTAL

XEJN

Provvisti Intra-Komunitarji ta' oggetti ezentati

TIMBRU

TAL-BANK

XEJN

XEJN

SUB-TOTAL

Provvisti ta' Oggetti u servizzi fejn il-lok tal-provista jkun barra minn Malta - U.E. u non-U.E.

KUMMERC INTRA-KOMUNITARJU U NON-UE

Oggetti u Servizzi li rcevejt li l-lok tal-Provvista taghhom hu Malta (Tnaqqis bir-Reverse Charge )

Akkwisti Intra-Komunitarji ta' Oggetti Kapitali (Tnaqqis bir-Reverse Charge )

Dwar il-Valur Mizjud 1998

VALUR - Lm OUTPUT TAX - Lm

Akkwisti kollha Intra-Komunitarji ta' Oggetti fejn min jixtri huwa responsabbli ghall-hlas tal-VATOggetti u Servizzi li rcevejt li huma taxxabbli f'Malta (Applikazzjoni tar-Reverse Charge )

Akkwisti Intra-Komunitarji ta' Oggetti ghall-bejgh (Tnaqqis bir-Reverse Charge )

FORMOLA TAL-VAT 003/2004

DENUNZJA TA' TAXXASkond l-Artikolu 27 ta' l-Att

Agg ta' VAT favur id-Dipartiment

Agg favur il-Persuna Registrata

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

TAXXA LI TRID TITHALLAS

Lm43

It-Tielet Skeda B 2091

DEPARTMENT OF VALUE ADDED TAX Dikjarazzjoni Rekapitulattiva ta'Centre Point Building Ta' Paris Road, Birkirkara CMR 02 Provvisti Ezenti Intra-KomunitarjiTel: 21499330 E-mail: [email protected] skond l-Artiklu 30(3) ta' l-Att ta' 1998 Website: http://www.vat.gov.mt dwar it-Taxxa fuq il-Valur Mizjud

Minn:Sa:

Tlett Xhur Kalendarji: K

Qabel timla' d-dikjarazzjoni, aqra sew in-Noti relattivi

NUMRU TA' IDENTIFIKAZZJONI TAL-VAT: GHELUQ:

K

Isem tal-klijent Numru 1










Total shih ta'Numru totali ta' Numru totali Valur shih f'din il-PAGNA klijenti fuq PAGNI uzati ta' KLIJENTI din il-pagna

Valur tal-Pagni KOLLHA

DIKJARAZZJONIJiena, Karta ta' l-Identita'

niddikjara li t-taghrif kollu moghti huwa tajjeb u shih.

Firma: Kariga: Data:

Tista' tikkuntatja lil: Telephone:

KOPJA GHALIK VAT FORM 002/2004

Prefiss Numru ta' Identifikazzjoni tal-VAT tal-klijent Total tal-Valur ta' Bejgh f'Liri Maltin (Lm)

Indika-tur

Korrezzjoni Sena

B 2092 Ir-Raba’ Skeda

DEPARTMENT OF VALUE ADDED TAX Dikjarazzjoni Rekapitulattiva ta'Centre Point Building Ta' Paris Road, Birkirkara CMR 02 Provvisti Ezenti Intra-KomunitarjiTel: 21499330 E-mail: [email protected] skond l-Artiklu 30(3) ta' l-Att ta' 1998 Website: http://www.vat.gov.mt dwar it-Taxxa fuq il-Valur Mizjud

Minn:Sa:

Tlett Xhur Kalendarji: K

Folja ta' KontinwazzjoniNumru:

NUMRU TA' IDENTIFIKAZZJONI TAL-VAT: MT

K











Total ta' klijentif'din il-pagna

KOPJA GHALIK VAT FORM 002A/2004

Total ta' valur shih f'din ilpagna

Prefiss Numru ta' Identifikazzjoni tal-VAT tal-klijent Total tal-Valur ta' Bejgh f'Liri Maltin (Lm)

Indika-tur

Korrezzjoni Sena

Ir-Raba’ Skeda B 2093

DIPARTIMENT TAL-VATDEPARTMENT OF VALUE ADDED TAXCentre Point Building, Triq Ta' Paris, Birkirkara, CMR 02Tel: 21499330E-mail: [email protected]: http://www.vat.gov.mt(Ministeru tal-Finanzi - Ministry of Finance )

NRU TA' REGISTRAZZJONI:Registration No:

ISEM:Name:

INDIRIZZ:Address:

HLAS TA' VAT FUQ AKKWIST INTRA-KOMUNITARJU TA' OGGETTI MINN PERSUNA REGISTRATA TAHT L-ARTIKOLU 12PAYMENT OF VAT ON AN INTRA-COMMUNITY ACQUISITION OF GOODS BY A PERSON REGISTERED UNDER ARTICLE 12

VALUR - Lm

1 2

Jiena - I , _______________________________________________________________________________(Isem Shih b'ITTRI KBAR - Full name in BLOCK LETTERS )

niddikjara li ghamilt Akkwist Intra-Komunitarju kif jidher hawn fuq u li d-dettalji u l-informazzjoniprovduti huma korretti u kompluti.declare that I made the Intra-Community Acquisitions shown above and that all the detailsand information provided are correct and complete. Tel:_________________

Firma:______________________ Kariga:_____________________________ Data: / /Signature: Designation: Date:

Din il-formola ghandha timtela' minn persuni li huma registrati skond Artikolu 12 ta' l-Att ta' l-1998 dwar Taxxa fuq il-ValurMizjud u li jaghmlu akkwisti intra-Kommunitarji li l-VAT fuqhom hija dovuta f'Malta.Il-formola flimkien mal-hlas tal-VAT dovut ghandha tintbaghat lid-Dipartiment tal-VAT sa mhux aktar tard minn:JEW il-15-il jum tax-xahar li jigi wara d-data tal-fatturaJEW il-15-il jum tat-tieni xahar li jigi wara dak ix-xahar li fih tkun ircivejt il-kunsinnaSKOND LIEMA DATA TIGI L-EWWEL

This form should be completed by persons who are registered under Article 12 of the VAT Act 1998 and who have madeIntra-Community Acquisitions on which VAT is due in Malta.The form together with the payment of VAT due shall be sent to the VAT Department by not later than:EITHER the 15th day of the month following the date of invoiceOR the 15th day of the second month following the month when the consignment is receivedWHICHEVER IS THE EARLIER DATE

SLIP TAL-HLAS Dan id-dokument jitqies bhala ricevuta valida jekk il-hlas sar bi flus (cash) jew/u b'cekk iccertifikat validu mill-BankPAYMENT SLIP This document may be considered as a valid receipt if payment has been made in cash or/and if paid in-cheques have been cleared by the Bank.

Ammont fi kliem Amount in words

LmNru tac-CekkCheque No. ________________ Bank___________________________ LmIKKREDITA LID-DIPARTIMENT TAL-VAT CREDIT Department of Value Added Tax(Centre Point Building, Triq Ta' Paris, B'Kara BKR 13) Lm

VAT FORM 004/2004

Cekkijiet lokaliLocal ChequesTotal ta' kreditu

Total Credit

DATA TAL-FATTURAINVOICE DATE

dwar Taxxa Fuq Valur Mizjud

In terms of Section 21(2) of the

Value Added Tax Act 1998

VALUEOUTPUT TAX - LM

INTRA-COMMUNITY ACQUISITIONSkond artiklu 21(2) ta' l-Att

Data ta' l-Akkwist Acquisition Date

Total Cash

HLAS TA' VAT FUQAKKWIST INTRA-KOMUNITARJU

PAYMENT OF VAT ON AN

Total fi flus

OUTPUT TAX

B 2094 Il-Ħames Skeda


PERIOD DATES REGISTRATION No:

Starting Date: Ending Date: Return Due by:

RENDIKONT PERJODIKU TA' AKKWISTI INTRA-KOMUNITARJU TA' OGGETTI MINN PERSUNA REGISTRATA TAHT L-ART 12

PERIODICAL STATEMENT OF INTRA-COMMUNITY ACQUISITION OF GOODS BY A PERSON REGISTERED UNDER ART 12VALUR TOTALI - Lm OUTPUT TAX TOTALI - Lm

TOTAL OUTPUT TAX

1 2

DIKJARAZZJONI/DECLARATION

Jiena niddikjara li d-dettalji u l-informazzjoni moghtija huma shah u korrettiI, ___________________________________ declare that the details and information provided are correct complete.

Firma Kariga DataSignature________________________ Designation_____________________________ Date / /

TelefonTelephone__________________

Nota/Note:

Din id-Dikjarazzjoni ghandha timtela' minn Persuni registrati skond Artikolu 12 ta' l-Att ta'l-1998 dwar Taxxa fuq Valur Mizjud u li matul il-perjodu fuq imsemmi kellhom Akkwisti intra-Komunitarji.Il-valur totali f'kaxxa 1 ghandu jikkorrispondi mal-valur totali ta' akkwisti intra-Komunitarji li kellhom ikunu rappurtati individwalment f'dan il-perjodu. It-taxxa totali f'kaxxa 2 ghandha tikkorrispondi mat-taxxa totali tal-VAT li kellha tithallas fuq dawn l-akkwisti matul l-istess perjodu.

This Declaration should be completed by all Persons registered under Article 12 of the Value Added TaxAct 1988 and and who, during the period shown above, have effected intra-Community acquisitions.The total value in box 1 should correspond to the total value of intra-Community acquisitions which shouldhave been reported individually during this period. The total tax in box 2 should correspond to the total VATdue that should have been paid on these acquisitions during the same period.

VAT FORM 005/2004



DIKJARAZZJONI/DECLARATIONSkond Artiklu 30(2) ta' l-Att ta' l-1998


TOTAL VALUE

Is-Sitt Skeda B 2095


NRU TA' REGISTRAZZJONI (jekk ghandek):Registration No (if any):

ISEM:Name:

INDIRIZZ:Address:

HLAS TA' VAT FUQ SERVIZZ TAXXABBLI F'MALTA MINN KLIJENT TAXXABBLI LI JIRCIEVI S-SERVIZZPAYMENT OF VAT ON SERVICES TAXABLE IN MALTA BY A TAXABLE PERSON WHO RECEIVES THE SERVICE

VALUR - Lm

1 2


niddikjara li rcivejt is-servizz taxxabbli f'Malta kif jidher hawn fuq u li d-dettalji u l-informazzjoniprovduti huma korretti u kompluti.declare that I received the service taxable in Malta as shown above and that all the detailsand information provided are correct and complete. Tel:_________________


Din il-formola ghandha timtela' minn persuni taxxabbli li m'humiex registrati taht Artikolu 10 ta' l-Att ta' l-1998 dwarit-Taxxa fuq Valur Mizjud u li jircievu provvista ta' servizzi minn barra minn Malta li l-VAT fuqhom hija dovuta f'MaltaIl-formola flimkien mal-hlas tal-VAT dovut ghandhom jintbaghtu lid-Dipartiment tal-VAT sa mhux aktar tard mill-15-il jumtax-xahar li jigi wara dak li matulu l-provvista tas-servizz tkun saret taxxabbli.

This form should be completed by taxable persons who are not registered under Article 10 of the VAT Act 1998 andwho have received supplies of services from abroad on which VAT is due in Malta.The form together with the payment of VAT due shall be sent to the VAT Department by not later than the 15th dayof the month following that month during which the supply becomes taxable.




VAT FORM 006/2004

Total Cash

HLAS TA' VAT FUQSERVIZZI TAXXABBLI F'MALTA

PAYMENT OF VAT ON

Total fi flus

OUTPUT TAX

SERVICES TAXABLE IN MALTASkond artikolu 21(3) ta' l-Att

Data tal-Provvista ta' Servizz Date of Supply of Service







Total Credit

B 2096 Is-Seba’ Skeda

B 2100

L.N. 158 of 2004

VALUE ADDED TAX ACT(CAP. 406)

Value Added Tax (Forms) Regulations, 2004

IN exercise of the powers conferred by subarticle (1) of article 13,subarticle(2) (c) (ii) of article 27, subarticle (3) of article 30, subarticle(5) of article 21, subarticle (2) of article 30 and article 75 of the ValueAdded Tax Act, hereinafter referred to as “the Act”, the Prime Ministerand Minister of Finance has made the following regulations>-

1. (1) The title of these regulations is the Value Added Tax(Forms) Regulations, 2004.

(2) These regulations shall come into force on the 1st May,2004.

2. An application for registration in terms of subarticle (1) ofarticle 13 of the Act shall be made on the form prescribed in the FirstSchedule to these regulations>

Provided that an application for registration submitted byelectronic means shall be so submitted in the format prescribed in theSecond Schedule to these regulations.

3. The forms to be presented with the payment of the tax in termsof subarticle (2) (c) (ii) of article 27 of the Act shall be those set out inthe Third Schedule to these regulations.

4. The recapitulative statement required to be submitted in termsof subarticle (3) of article 30 of the Act shall be made on the formprescribed in the Fourth Schedule to these regulations.

5. The form to be presented with the payment of the tax on Intra-Community acquisitions by persons registered under article 12 of theAct in terms of subarticle (5) of article 21 of the Act shall be that set outin the Fifth Schedule to these regulations.

6. The form to be furnished in terms of subarticle (2) of article30 of the Act shall be that set out in the Sixth Schedule to theseregulations.

Title andcommencement.

Form ofregistration.

Form ofregistrationby electronic means.

Form of tax return.

Form ofrecapitulativestatement.

Form of otherpayment of tax.

Form ofdeclaration ofintra-Communityacquisitions.

B 2101

7. The form to be presented with the payment of the tax onservices supplied by taxable persons not registered under article 10 ofthe Act in terms of subarticle (5) of article 21 of the Act be that set outin the Seventh Schedule to these regulations.

8. The Value Added Tax (Forms) Regulations, 1999 are herebybeing revoked.

Form for paymentof tax on services.

Revokes L.N. 15 of1999.

TAGÓRIF DWAR L-APPLIKANT DETAILS OF APPLICANT

1 Isem sóió ta’ l-Applikant Full name of Applicant

2 Nru. tal-Karta ta’ l-Identita` I.D. Card No.

3 Nru. tal-Kumpanija Company No.

4 Nru. tat-Taxxa tad-Dóul Income Tax No.

5 Indirizz fejn isir in-negozju Address where business is carried out

Nru. tat-Telefon Telephone No.

Nru. tal-Fax Fax No.

Æadd Serial No.


6 INDIRIZZ POSTALI / tad-Dar MAILING / Home ADDRESS

Nru. tat-Telefon Telephone No. Nru. tal-Fax

Fax No.


VAT FORM 001/2004


Triq: Street:




DIPARTIMENT TAT-TAXXA FUQ IL-VALUR MIÚJUD VALUE ADDED TAX DEPARTMENT Centre Point Building, Ta’ Paris Road, B’Kara CMR 02 Tel: 21 499330 E-mail: [email protected] Website: http://www.vat.gov.mt

APPLIKAZZJONI GÓAR-REÍISTRAZZJONI APPLICATION FOR REGISTRATION

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

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

Triq: Street:





Indirizz elettroniku: e-mail address

Nru. tal-Mobile Mobile phone

B 2102 First Schedule

TAGÓRIF DWAR IN-NEGOZJU BUSINESS DETAILS

7

Xorta ta’ Negozju Type of Business

Negozju irreíistrat mal-MFSA MFSA Reg. Business

Soðjeta` Partnership ‘de facto’ Nru. ta’ Soðji

No. of Partners

Sid Uniku Sole Proprietor

Oórajn Other Aæti dettalji

Specify

12

Impjegati Employees

‘Full-time’

‘Part-time’

‘Out-workers’

‘Seasonal’

(Isem b’ ITTRI KBAR) (Full name in BLOCK LETTERS)

DIKJARAZZJONI 19 DECLARATION

8 In-negozju mmexxi Business Operated

Part-Time Full-Time 9 Numru ta’ feræat

Number of branches

10 11 Bidu ta’ l-Attivita’ Ekonomika Economic Activity Start Date

Jum Day

Xahar Month

Sena Year

Karta ta’ l-Identita`

I.D. Card No.

13

Kont Bankarju tan-Negozju Business Bank

Bank Bank

Lokalita’ tal-Fergóa Branch Locality

Numru tal-Kont Account Number

REGISTRAZZJONI REGISTRATION

14 Stima ta’ Bejgó Lokali fuq sena Estimated Annual Local Turnover 15 Stima ta’ Bejgó lejn Stati Membri ta’ l-U.E. fuq sena

Estimated Annual Sales to E.U. Member States

16 Stima ta’ Xiri minn Stati Membri ta’ l-U.E. fuq sena 17 Trid tidóol fl-Iskema ta’ Rifuújoni?

Do you opt for the Refund Scheme?

Firma: Signature:

Kariga: Designation:

Data: Date: / /

Jiena, I,

Id-Dipartiment tal-VAT jiíbor l-informazzjoni biex jamministra t-taxxa tal-Valur Miújud u biex jikxef u jipprevjeni frodi. Fejn tippermetti l-liíi, d-Dipartiment jista` wkoll iíib informazzjoni dwarek mingóand terzi persuni jew tingóata informazzjoni lilhom. Dan isir biex jiúgura li l-informazzjoni hija koretta, jipprevjeni u jikxef frodi jew biex jipproteíi fondi pubbliði. 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.

DATA PROTECTION ACT, 2002 ATT TA` L-2002 DWAR IL-PROTEZZJONI U L-PRIVATEZZA TAD-DATA

Le No

Iva Yes

niddikjara li t-tagórif kollu mogóti hawn fuq huwa tajjeb u sóió. declare that all the entered details and information are correct and complete.

18 Trid tirreíistra taót Artiklu 12? Do you want to register under Article 12?

Iva Yes Le

No

Deskrizzjoni ta’ l-attivita’ tan-Negozju Description of Business Activity

Bejgó Turnover

1

2

Góall-Uúu Uffiðjali For Office Use

First Schedule B 2103

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Second Schedule B 2105

DEPARTMENT OF VALUE ADDED TAX

Centre Point Building, Ta' Paris Road, Birkirkara, CMR 02Tel: 21499330E-mail: [email protected]: http://www.vat.gov.mt(Ministry of Finance)

REGISTRATION No: RETURN PIN:

Start Date: End Date: Due Date:

1

2

3 6

4 7

5 8

9 13

10 14

11 15 (BOX 8 - BOX 16)12 16 17 Lm

Taxable Goods/Services @ 18% 18 23 (BOX 23 + BOX 24)

Taxable Goods/Services @ 5% 19 24 25 Lm

Exempt with Credit / Exports 20

Exempt without Credit 21 (BOX 17 + BOX 25)22 26 Lm

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

Taxable Purchases for re-sale @ 18% 27 34 39 Lm

Taxable Purchases for re-sale @ 5% 28 35

Exempt Purchases for re-sale 29

Capital Goods 30 36 40 Lm

Services & Overheads @ 18% 31 37

Services & Overheads @ 5% 32 38 41 Lm33

EXCESS CREDITI, ____________________________

(Full name in BLOCK LETTERS) CREDIT Department of Value Added Tax 42 Lmdeclare that all the details and information (Centre Point Building, Ta' Paris Road, B'Kara BKR 13)

provided are correct and complete. (BOX 26 - 39) + (BOX 40 - 41)Valid as a receipt if payment has been made in cash or/

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

I.D. No:_________________________ Total Cash EXCESS CREDIT B/F

Designation:____________________________ Total Cheques 44 Lm

Tel:_______________________ Total Credit TAX PAYABLE

Date: / / Cheque no.__________________________ (BOX 43 - BOX 44)

Bank _______________________________ 45 Lm

TAX RETURNIn terms of Section 27 of

INTRA-COMMUNITY and NON-EU TRADE

Goods and Services Received where Place of Supply is Malta (Reverse Charge Deduction)

Intra-Community Acquisitions of Capital Goods (Reverse Charge Deduction)

the Value Added Tax Act 1998

VALUE - Lm OUTPUT TAX - Lm

Intra-Community Acquisitions of All Goods where purchaser is liable for payment of VATGoods and Services Received where Place of Supply is Malta (Reverse Charge Application)

Intra-Community Acquisitions of Goods for re-sale (Reverse Charge Deduction)

DOMESTIC SUPPLIES & EXPORTS

Exempt Intra-Community Supplies of Goods

BANK

RUBBER

STAMP

NIL

NIL

OUTPUT TAX - Lm

SUB-TOTAL

Supplies of Goods and Services where Place of Supply is outside Malta - EU and non-EU

Adj in favour of VAT Dept

Adj in favour of Reg Person

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

VALUE - Lm

PAYMENT SLIP

SUB-TOTAL

DOMESTIC PURCHASES & IMPORTS VALUE - Lm

SUB-TOTAL

VAT FORM 003/2004

SUB-TOTAL

VALUE - Lm INPUT TAX - Lm

INPUT TAX - Lm

NIL

NIL

NIL

Lm43

Third Schedule B 2106

DEPARTMENT OF VALUE ADDED TAXCentre Point Building Ta' Paris Road, Birkirkara CMR 02Tel: 21499330 E-mail: [email protected]: http://www.vat.gov.mt

From:To:

Calendar Quarter: Q

Before you fill this form please read therelative Notes

VAT IDENTIFICATION NUMBER: DUE DATE:

Q

Name of your customer No. 1










Total of lines Total Number Total Number Total Value of THIS Page completed of Completed of Completed on this PAGES LINES Total Value of ALL Pages PAGE

DECLARATIONI, I. D Card Number:

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

Signature: Designation Date:

Contact Person: Telephone No:

DEPARTMENT'S COPY VAT FORM 002/2004

Country Customer's VAT Identification Number Total Value of Supplies in Maltese Liri (Lm)

Indic-ator

Correction Code Year

Recapitulative Statement ofIntra-Community Supplies interms of Article 30(3) of the

Value Added Tax Act of 1998

Fourth Schedule B 2107

DEPARTMENT OF VALUE ADDED TAXCentre Point Building Ta' Paris Road, Birkirkara CMR 02Tel: 21499330 E-mail: [email protected]: http://www.vat.gov.mt

From:To:

Calendar Quarter: Q

Continuation SheetNumber

VAT IDENTIFICATION NUMBER: MT

Q











Total Clientson this Page

DEPARTMENT'S COPY VAT FORM 002A/2004

Total Value on this Page

Country Customer's VAT Registration Number Total Value of Supplies in Maltese Liri (Lm)

Indic-ator

Correction Code Year

Recapitulative Statement ofIntra-Community Supplies interms of Article 30(3) of the

Value Added Tax Act of 1998

B 2108 Fourth Schedule


NRU TA' REGISTRAZZJONI:Registration No:

ISEM:Name:

INDIRIZZ:Address:

HLAS TA' VAT FUQ AKKWIST INTRA-KOMUNITARJU TA' OGGETTI MINN PERSUNA REGISTRATA TAHT L-ARTIKOLU 12PAYMENT OF VAT ON AN INTRA-COMMUNITY ACQUISITION OF GOODS BY A PERSON REGISTERED UNDER ARTICLE 12

VALUR - Lm

1 2


niddikjara li ghamilt Akkwist Intra-Komunitarju kif jidher hawn fuq u li d-dettalji u l-informazzjoniprovduti huma korretti u kompluti.declare that I made the Intra-Community Acquisitions shown above and that all the detailsand information provided are correct and complete. Tel:_________________


Din il-formola ghandha timtela' minn persuni li huma registrati skond Artikolu 12 ta' l-Att ta' l-1998 dwar Taxxa fuq il-ValurMizjud u li jaghmlu akkwisti intra-Kommunitarji li l-VAT fuqhom hija dovuta f'Malta.Il-formola flimkien mal-hlas tal-VAT dovut ghandha tintbaghat lid-Dipartiment tal-VAT sa mhux aktar tard minn:JEW il-15-il jum tax-xahar li jigi wara d-data tal-fatturaJEW il-15-il jum tat-tieni xahar li jigi wara dak ix-xahar li fih tkun ircivejt il-kunsinnaSKOND LIEMA DATA TIGI L-EWWEL

This form should be completed by persons who are registered under Article 12 of the VAT Act 1998 and who have madeIntra-Community Acquisitions on which VAT is due in Malta.The form together with the payment of VAT due shall be sent to the VAT Department by not later than:EITHER the 15th day of the month following the date of invoiceOR the 15th day of the second month following the month when the consignment is receivedWHICHEVER IS THE EARLIER DATE




VAT FORM 004/2004


Total Credit






INTRA-COMMUNITY ACQUISITIONSkond artiklu 21(2) ta' l-Att

Data ta' l-Akkwist Acquisition Date

Total Cash

HLAS TA' VAT FUQAKKWIST INTRA-KOMUNITARJU

PAYMENT OF VAT ON AN

Total fi flus

OUTPUT TAX

Fifth Schedule B 2109


PERIOD DATES REGISTRATION No:

Starting Date: Ending Date: Return Due by:

RENDIKONT PERJODIKU TA' AKKWISTI INTRA-KOMUNITARJU TA' OGGETTI MINN PERSUNA REGISTRATA TAHT L-ART 12

PERIODICAL STATEMENT OF INTRA-COMMUNITY ACQUISITION OF GOODS BY A PERSON REGISTERED UNDER ART 12VALUR TOTALI - Lm OUTPUT TAX TOTALI - Lm

TOTAL OUTPUT TAX

1 2

DIKJARAZZJONI/DECLARATION

Jiena niddikjara li d-dettalji u l-informazzjoni moghtija huma shah u korrettiI, ___________________________________ declare that the details and information provided are correct complete.

Firma Kariga DataSignature________________________ Designation_____________________________ Date / /

TelefonTelephone__________________

Nota/Note:

Din id-Dikjarazzjoni ghandha timtela' minn Persuni registrati skond Artikolu 12 ta' l-Att ta'l-1998 dwar Taxxa fuq Valur Mizjud u li matul il-perjodu fuq imsemmi kellhom Akkwisti intra-Komunitarji.Il-valur totali f'kaxxa 1 ghandu jikkorrispondi mal-valur totali ta' akkwisti intra-Komunitarji li kellhom ikunu rappurtati individwalment f'dan il-perjodu. It-taxxa totali f'kaxxa 2 ghandha tikkorrispondi mat-taxxa totali tal-VAT li kellha tithallas fuq dawn l-akkwisti matul l-istess perjodu.

This Declaration should be completed by all Persons registered under Article 12 of the Value Added TaxAct 1988 and and who, during the period shown above, have effected intra-Community acquisitions.The total value in box 1 should correspond to the total value of intra-Community acquisitions which shouldhave been reported individually during this period. The total tax in box 2 should correspond to the total VATdue that should have been paid on these acquisitions during the same period.

VAT FORM 005/2004



DIKJARAZZJONI/DECLARATIONSkond Artiklu 30(2) ta' l-Att ta' l-1998


TOTAL VALUE

B 2110 Sixth Schedule


NRU TA' REGISTRAZZJONI (jekk ghandek):Registration No (if any):

ISEM:Name:

INDIRIZZ:Address:

HLAS TA' VAT FUQ SERVIZZ TAXXABBLI F'MALTA MINN KLIJENT TAXXABBLI LI JIRCIEVI S-SERVIZZPAYMENT OF VAT ON SERVICES TAXABLE IN MALTA BY A TAXABLE PERSON WHO RECEIVES THE SERVICE

VALUR - Lm

1 2


niddikjara li rcivejt is-servizz taxxabbli f'Malta kif jidher hawn fuq u li d-dettalji u l-informazzjoniprovduti huma korretti u kompluti.declare that I received the service taxable in Malta as shown above and that all the detailsand information provided are correct and complete. Tel:_________________


Din il-formola ghandha timtela' minn persuni taxxabbli li m'humiex registrati taht Artikolu 10 ta' l-Att ta' l-1998 dwarit-Taxxa fuq Valur Mizjud u li jircievu provvista ta' servizzi minn barra minn Malta li l-VAT fuqhom hija dovuta f'MaltaIl-formola flimkien mal-hlas tal-VAT dovut ghandhom jintbaghtu lid-Dipartiment tal-VAT sa mhux aktar tard mill-15-il jumtax-xahar li jigi wara dak li matulu l-provvista tas-servizz tkun saret taxxabbli.

This form should be completed by taxable persons who are not registered under Article 10 of the VAT Act 1998 andwho have received supplies of services from abroad on which VAT is due in Malta.The form together with the payment of VAT due shall be sent to the VAT Department by not later than the 15th dayof the month following that month during which the supply becomes taxable.




VAT FORM 006/2004

Total Cash

HLAS TA' VAT FUQSERVIZZI TAXXABBLI F'MALTA

PAYMENT OF VAT ON

Total fi flus

OUTPUT TAX

SERVICES TAXABLE IN MALTASkond artikolu 21(3) ta' l-Att

Data tal-Provvista ta' Servizz Date of Supply of Service







Total Credit

Seventh Schedule B 2111

a.l. 158 ta’ l-2004 att dwar taxxa fuq il-valur mi}jud .... legal... · tagÓrif dwar l-applikant...

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