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MT · S.L. 406.14

Value Added Tax (Recapitulative (S.L. 406.14)

In force6 articlesText checked on 24 Oct 2026

Contents

  1. Art. 1 Citation.
  2. Art. 2 Interpretation.
  3. Art. 3 Recapitulative statements.
  4. Art. 4 Matters to be included in the recapitulative statement.
  5. Art. 5 Submission by electronic means.
  6. Art. 6 Administrative penalty and offence for non- submission.