Common Mistakes in VAT Appeals: Time Limits, Documentation, and Grounds for Appeal

• The Malta VAT Act provides a right to appeal decisions of the tax authority.
• Appeals can be made against VAT assessments or other referred questions.
• The Administrative Review Tribunal is responsible for hearing appeals.
• The Ninth Schedule outlines the procedures for appealing.
• Appeals can be made to the Court of Appeal on a “point of law” only.
• Common mistakes that render appeals invalid include missing the 30-day appeal window and failing to provide requested documentation.
• Appeals to the Court of Appeal must be strictly on a “point of law”.
• Professional assistance is recommended when considering an appeal.

Source: zampadebattista.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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