Access to e-VAT outside the e-ID System

​In general access to the VAT On-Line services outside the e-ID system is given where the person cannot be issued with an e-ID.

Currently there are the following situations where access to e-VAT will be provided outside the e-ID set up:

1. Tax payer who cannot be issued with an e-ID, but requires access to use the service himself/herself

2. Authorisation of Tax Practitioner/User. 

Information on who can be issued with an e-ID and instruction on obtaining e-ID is available at:
www.mygov.mt.

The processing of these forms requires an identity verification procedure through the presentation of documents such as Identity Card or Passport as indicated below in each case.

1. Tax payer who cannot be issued with an e-ID, but requires access to use the service on his own behalf and authorization of own Users

Taxpayer has to complete Form 1 to request access outside the e-ID to use the VAT online service.

2. Authorisation of Tax Practitioner by Taxpayer

The Tax Payer will complete form 2 to authorise a Tax Practitioner, who cannot be issued with an e-ID, to act on his behalf.  However, if the Tax Practitioner is in possession of a Maltese ID card, the Tax Payer will complete form CFR02 (Appointment of Registered Tax Representative), that can be downloaded here.

3. Registration of Tax Practitioner and Authorisation of User by Tax Practitioner

The Tax Practitioner can also delegate such services to any user of his/her choice by completing form 3.
 
4. Amendments to the original application

In such cases Tax Payer/Tax Practitioner/User is to complete form 4 to indicate the nature of such changes.


The above mentioned forms are to be presented to the VAT Department as follows:

Present forms personally by hand and a personal verification process will be performed by a VAT Department official against the documents presented (ID Card or Passport), or

Deliver the forms (VAT Dept., Centre Point Building, Triq Ta’ Paris, Birkirkara VLT 2000) together with a copy of an identification document (e.g. ID Card, passport) signed by the Taxpayer which should be apostilled confirming the identity on the copy of the identification document, or

The form may be sent by e-mail (e.g. by a tax practitioner who is not residing in Malta) to vatonlineservices@gov.mt.   To verify his/her identity tax practitioner must sign the e-mail with a qualified digital certificate issued by a provider in the EU Trusted List or one certified by WEBTRUST (http://www.webtrust.org). Other certifications will be considered on request.




Summary of forms to be filled for various scenarios

1 Sole trader (not a company) not in possession of a Maltese ID to access the service by  himself/herself
   VAT ONLINE FORM 1
 
2 Director not in possession of a Maltese ID to authorise one of the company’s employees
   VAT ONLINE FORM 1

3 Director not in possession of a Maltese ID to authorise a foreign Tax Practitioner
   VAT ONLINE FORM 2 (to be compiled by the Director)
   VAT ONLINE FORM 3 (to be compiled by the Tax Practitioner)

4 Director not in possession of a Maltese ID to authorise a Tax Practitioner having a  Maltese ID / E-ID
   VAT ONLINE FORM 2 (to be compiled by the Director)
   VAT ONLINE FROM 3 (to be compiled by the Tax Practitioner)

5 Director  having  a Maltese ID to  authorise  a Tax Practitioner not having a Maltese ID
   VAT ONLINE FORM 2 (to be compiled by the Director)
   VAT ONLINE FORM 3 (to be compiled by the Tax Practitioner)

6 Tax Practitioner not in possession of a Maltese ID to authorise a User not in possession of a Maltese ID
   VAT ONLINE FROM 3

7 Amendments in User Authorisation
   VAT ONLINE FORM 4
 

Important Notes:

The signatories of Forms 1 and 2 are to be done as per table below:  

Business Type ​Signatory
​Sole Proprietor ​Registered person himself/herself
​Limited Liability Company ​Secretary, director, legal representative or other principal officer
​Partnership ​One of the partners authorised by the other partner/s
​Partnership 'de facto' ​One of the partners authorised by the other partner/s
​Ecclesiastical Entity ​Secretary, director, legal representative or other principal officer
​Club ​President, secretary or other committee member as per club’s statute
​Association ​President, secretary or other member as per association’s statute
​Institution [an organization or public body founded for a special purpose, especially for a charitable or educational purpose or as a hospital] ​Chairman/head of the institution or other principal officer
​Public Authority ​Chairman/executive head or other principal officer
​Co-operative Society – [A co-operative is an autonomous association of persons united voluntarily to meet their common economic, social, and cultural needs and aspirations through a jointly-owned and democratically-controlled enterprise] ​Any member of the co-operative society authorised by the other members forming part of the co-operative society
​Civil Partnership ​Any partner authorised by the other partners
​Foreign Registered Company ​Signatory may be secretary, director, legal representative or other principal officer
​International Holding Company ​Signatory may be secretary, director, legal representative or other principal officer
​International Trading Company ​Signatory may be secretary, director, legal representative or other principal officer
​Foundation ​Chairman/executive head or other principal officer

 

The Forms can be downloaded from the VAT Downloads section within the Department's Website.

For notes on how to Register and Activate the Account outside e-ID, please click here.

 

Contact Information:

 Contact Name 
VAT Department Malta 
Centre Point Building
Triq Ta' Paris,
Birkirkara BKR 4633
 
 Contact Name 
VAT Department Gozo 
Triq Enrico Mizzi
Victoria VCT 2043

 Telephone

153
 
 Email