VAT Health Check

Are you compliant?

Have you considered how your business is positioned vis-à-vis VAT?

 With the Commissioner for Revenue’s recent announcement that VAT compliance and investigation activity across all economic sectors shall be ramped up significantly by the authorities, there has never been a better time to ensure that your business is VAT compliant in order to manage your VAT risks and potential liabilities, which may also extend to penalties of a criminal law nature.

By the time a VAT enquiry is made by the Office of the Commissioner for Revenue, it may already be too late in the day to take remedial action to fix any potential VAT issues, with the consequence that you may be faced with significant liabilities in terms of VAT, statutory interest charges, and administrative and criminal penalties that at times tend to be very punitive. This is why we provide our VAT health check services, which are tailored to the specific circumstances and requirements of your business.

What we offer

  • Reviewing your VAT processes and suggesting any potential improvements;
  • Reviewing VAT documentation and records to ensure adequacy and compliance with legal requirements;
  • Verifying compliance with invoicing and fiscal receipt requirements;
  • Identifying any VAT compliance gaps and recommending corrective actions;
  • Highlighting cost saving possibilities and other opportunities to enhance VAT efficiency;
  • Recommending improvements to your business’ overall VAT reporting and control framework; and
  • Delivering customised VAT training to your team, with a particular focus on matters identified during our VAT health check work.

Why Deloitte?

Based on our extensive experience and specialist VAT expertise, our team is best placed to deliver a high quality engagement within the timeframes you require:

  • A team you can trust, with VAT experience and expertise in various business sectors;
  • A commitment to open and timely communication;
  • Flexibility, which is key to ensure that the right resources and focus are directed to any identified areas of potential concern; and
  • A track record of delivering value through VAT health check services.

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Chris Borg

Chris Borg


Chris heads Deloitte Malta’s Indirect Tax service line, leading a team of dedicated professionals providing a wide range of indirect tax advisory and compliance services to the firm’s local and intern... More

Vanessa Micallef

Vanessa Micallef


Vanessa joined the Deloitte Malta’s tax team in 2006 after graduating with Honours in Bachelor of Accountancy from University of Malta. In 2008, she obtained a Diploma in Taxation from the Malta Insti... More