 | Published Date: 13 Apr 2010
FAQ No: 0071
How to submit the VAT Recapitulative Statement via File
As from 1st January 2010 the new rules for Recapitulative Statements in the VAT Act (Chapter 406 of the Laws of Malta) came into effect. (http://vat.gov.mt/docs/Recapitulative%20Rtatements_EN_vers02.pdf). SFM is now supporting this new requirement.
How to set up the VAT Codes
To address these new rules in SFM we have added 4 fields to the VAT Codes setup.(Support Menu -> Vat Codes).
o VAT Mode – this field identifies the type of the supply (Goods or Services)
o VAT Category – this field identifies between Normal Trade, Reverse Charge Trade and Triangulation Trade
o Marker and Remarks fields – these fields are used to mark those VAT codes that need to have a brief reference to the provision in the ACT or the appropriate provisions of Directive 2006/112/EC
E.g. A marker * is printed near the VAT rate and the description below will be included on the invoice.
* Services subject to the reverse charge - VAT to be accounted for by the recipient as per Article 196 of Council Directive 2006/112/EC
Or
* Supply of goods is subject to VAT Triangulation
N.B. Only those VAT Codes that fall under the new rules have to be linked to a VAT mode and VAT category
How to create the Text file to be submitted to the Vat Department
 · From the VAT Table Screen (Current Year -> Nominal -> Vat Table), click on the Printer Button and select the Recapitulative Statement.
· In the Recapitulative Statement screen select the date range, the Vat codes and then create the text file.
Submitting the File
· Log on to the VAT Department website www.VAT.gov.mt and click on the eVAT Online Services
· Log in with your electronic identity (e-ID)
· Click on the Load File button to upload the file.
Warning messages
| Error Message | Reason |
|
A date prior to 01/01/2010 has been selected in the date range
|
|
The vat code that is being selected does not have a VAT mode or VAT Category linked to it.
Refer to How to set up the VAT Codes above.
|
|
VAT Codes have to be selected before creating the text file.
|
Data Validation
The VAT numbers are validated and have to be in the format:
· 2 character for the country code followed by the identification number
· No spaces or dashes are allowed
Correct VAT number format | Incorrect VAT number format |
| |
| MT12345678 | MT1234 5679
MT1234-5678 |
Category: |
VAT Return/Table |
| | |