Once a Maltese business crosses the CfR's VAT registration threshold, every taxable supply must carry the correct VAT rate on a CfR-compliant fiscal receipt or VAT invoice. Getting the rate wrong — or issuing invoices without VAT while the registration is still pending — creates retrospective liabilities and gaps in the CfR audit trail that are difficult to unwind.
Invoices are issued during the registration pending period without VAT; when the CfR registration comes through, the business faces a retrospective VAT liability on those supplies.
Correct VAT rates (18 % / 7 % / 5 % / 0 % / exempt) applied per supply type from the date VAT registration takes effect, with a clear CfR-ready record separating pre- and post-registration supplies.
Input VAT on purchases and output VAT on sales must be manually extracted from separate systems before each periodic CfR VAT return deadline — a process that regularly causes filing errors.
Automatic dual ledger: input and output VAT tracked per transaction, producing a one-click CfR-ready VAT return summary that eliminates manual reconciliation.
Registration is compulsory when taxable turnover in a 12-month period reaches the CfR's published threshold. Businesses below the threshold may register voluntarily to recover input VAT on purchases.
Clean CfR audit trail, automatic VAT ledger, periodic return ready on demand.
