Bookie Guide

How Do I Submit My VAT and Income Tax Returns in Malta?

A practical guide for Malta freelancers and sole traders on preparing VAT and income tax return records before using MTCA services or an accountant.

How do I submit my VAT and income tax returns in Malta?

In Malta, VAT and income tax returns are submitted through the relevant Malta Tax and Customs Administration services, or handled by your accountant or tax practitioner. Bookie helps with the part that usually causes the mess before submission: invoices, expenses, receipts, VAT-aware records, income figures, expense figures, and accountant-ready bookkeeping.

If your question is "where do I click?", start with the official MTCA services. If your question is "what do I need to get ready before the return can be completed?", that is where Bookie fits.

The short answer

To submit VAT and income tax returns in Malta, you first need to know which return applies, then prepare the records behind it.

For VAT, sole proprietors are encouraged by the MTCA to submit VAT returns electronically using e-ID credentials, and they can also assign VAT filing access to a trusted person or registered tax practitioner. For income tax, the MTCA describes the self-employed tax return as a self-assessment where the sole trader or business owner declares taxable income, allowable deductions, and relevant tax credits.

Bookie does not submit either return for you. It helps you prepare the records and figures that sit behind the return, then keep those records together after submission.

First, separate filing from preparation

This is the key distinction.

Filing is the official act of submitting a VAT return or income tax return through MTCA systems, or through someone authorised to do it for you.

Preparation is the bookkeeping work before that:

Making sure invoices are complete
Checking which invoices were paid
Recording expenses
Keeping receipts and supplier invoices
Reviewing VAT treatment where relevant
Producing income and expense totals
Giving your accountant records they can actually work with

Most software can make the preparation easier. It should not pretend to be the MTCA portal or your accountant.

Confirm what applies to you

Not every self-employed person has the same obligations. Your position can depend on whether you are VAT registered, whether you are registered under Article 10 or Article 11, whether Article 12 is relevant, whether you operate full-time or part-time, and what kind of income you earn.

Before preparing a return, confirm:

Whether you need to submit a VAT return
Which VAT registration type applies
Which income tax return or form applies
Whether social security or provisional tax payments apply
Which deadline applies to your case

This is where an accountant is valuable. Bookie keeps records organised, but it does not decide your tax position or tell you which official return applies.

Get your bookkeeping up to date

Before any VAT or income tax return can be prepared properly, the bookkeeping period needs to be complete.

Check that:

All sales invoices are recorded
Paid and unpaid invoices are marked correctly
Expenses are recorded
Receipts and supplier invoices are attached where possible
Refunds, credit notes, and adjustments are included
Personal and business expenses are not mixed
Bank payments make sense against the recorded transactions

This is the work that turns into a scramble when records live across spreadsheets, email, WhatsApp, bank exports, and folders. Bookie gives you one place to keep the source records tidy throughout the year.

Prepare VAT return records

If you need to prepare a VAT return, the useful starting point is a clean set of sales and expense records for the VAT period.

You will normally want to review:

Sales for the period
VAT charged on sales, where applicable
Purchases and business expenses
VAT on expenses, where recoverable
Any corrections or special cases
The figures your accountant or tax practitioner will use for the return

Bookie helps by keeping VAT-aware transaction records and reports ready for review. The official return should still be submitted through the appropriate MTCA VAT service or by your accountant.

If your VAT registration category is unclear, start with the Article 10 vs Article 11 VAT guide.

Prepare income tax records

For income tax, the key bookkeeping question is usually whether your income and expenses for the year are complete and explainable.

Prepare:

Total business income
Allowable business expenses
Supporting receipts and invoices
Any part-time self-employment records, if relevant
Accountant notes for anything unusual
Prior submissions or payments that may need to be considered

Bookie helps you keep those figures structured throughout the year instead of rebuilding everything at return time.

Submit through the official route

Malta tax submissions should be made through the relevant MTCA online services, myTax, VAT e-services, income tax online services, or by your authorised accountant or tax practitioner.

Bookie is not the government portal. It is the bookkeeping system you use before and after submission.

Keep the records after submission

After the return is submitted, keep the supporting records together.

That includes:

The submitted return
The figures used to prepare it
Invoices
Receipts
Supplier documents
Payment records
Accountant adjustments
Notes explaining unusual transactions

Bookie helps preserve the underlying record trail so future accountant questions, corrections, or reviews are easier to answer.

Why software helps before submission

The submission step is only the final part. The bigger job is having trustworthy figures before you submit.

Software helps because it reduces:

Missing receipts
Duplicate invoice numbers
Forgotten expenses
Manual spreadsheet errors
Last-minute accountant questions
Unclear VAT-period totals
Year-end income tax cleanup

For many self-employed people in Malta, this is the difference between a stressful tax deadline and a manageable review.

For the broader software setup, see self-employed accounting and bookkeeping software in Malta.

Where Bookie fits

Use Bookie to:

Create invoices
Track payments
Record expenses
Store receipt records
Prepare VAT-aware bookkeeping records
Generate income and expense figures
Share cleaner records with your accountant

Use the official MTCA services or your accountant to:

Confirm your filing obligations
Submit VAT returns
Submit income tax returns
Handle registration changes
Confirm tax treatment
Deal with penalties, corrections, appeals, or complex cases

What your accountant will usually want from you

A cleaner accountant handover usually includes:

Invoice list
Payment status
Expense list
Receipts and supplier invoices
VAT notes or VAT-period summaries
Income and expense totals
Anything unusual that needs review

The more of this you prepare before the deadline, the less back-and-forth you create.

FAQ

Can Bookie submit my VAT return in Malta?

No. Bookie helps you prepare the bookkeeping records and figures behind the VAT return. Submission should be done through the official MTCA route or by your accountant.

Can Bookie submit my income tax return in Malta?

No. Bookie helps organise income, expenses, receipts, and reports. Income tax submission should be completed through the relevant official service or by your accountant.

Do I still need an accountant if I use Bookie?

Many self-employed people still use an accountant, especially for VAT treatment, income tax, deductions, registration status, and final submissions. Bookie makes that accountant handover cleaner.

What should I prepare before speaking to my accountant?

Prepare invoices, expenses, receipts, bank/payment records, VAT notes, income summaries, expense summaries, and any questions about unusual transactions.

Is this article tax advice?

No. This is practical bookkeeping guidance. For tax advice, deadlines, VAT treatment, registration status, and submission rules, use your accountant or official MTCA guidance.