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Forms & Circulars
  1. CFR01 Application for registration as a tax representative
  2. CFR02 Appointment of a registered tax representative
  3. CFR03 Application for registration for FSS and VAT purposes
  4. CFR04 Application to make use of the online services by Data Providers
  5. CFR05 Application to make use of the online services by Notaries
  6. CFR06 Termination of an authorisation of a tax representative
  7. Electronic Communications Guidelines
Registration as an Individual

Terms and Conditions

In consideration of the Commissioner for Revenue granting approval to you to use the Internet Services provided on IR Services On-line, it is agreed that access to this website and the use of the IR Services On-line is governed by the terms and conditions set out below. These terms and conditions are important and are for the protection of both you and the Inland Revenue. Please read these conditions carefully. By proceeding further in using IR Services On-Line you will be deemed to have accepted them. The terms and conditions set out hereunder have been determined by the Commissioner for Revenue in pursuance to L.N. 284 of 2016, Electronic Communications Rules, 2016.

1. General Terms and Conditions
  1. This website is established in Malta in accordance with and will be governed by the laws of Malta. When you use the site, you accept that your use of the site and any information therein, will also be governed by the laws of Malta. You also accept that if any dispute arises from your use of the site or any of the information on it, you agree to allow such dispute to be heard in the Courts of Malta.
  2. IR Services On-line may only be used by the employees of the Inland Revenue Department, taxpayers, tax practitioners acting on behalf of taxpayers, or such third parties as authorised by the Inland Revenue solely for the purpose of transacting business with the Inland Revenue Department.
  3. The Inland Revenue Department reserves the right to make changes to the information, design and services provided in IR Services On-line and the Inland Revenue website without notice and without liability. However, every effort will be made to advise of changes in advance.
  4. The Inland Revenue Department reserves the right to add, amend or vary the terms of this agreement by publishing notice of such changes on its website and the continued use of the service will signify your acceptance of the changes.
  5. In any electronic communication transmitted by you to the Inland Revenue Department using IR Services On-line, the Inland Revenue Department disclaims any responsibility for the accuracy, veracity and completeness of such communication and for any errors in the manner of its input.
2. Conditions of use for User ID, Password and Digital Certificate:
  1. You will be provided access to the IR Services On-Line by using your e-ID and Digital Certificate issued by the IDMO according to the terms and conditions of the e-ID.
  2. If you no longer want to use IR Services On-Line, you will notify the Inland Revenue Department in writing indicating your Registration details.
  3. You may use our IR Services On-line 24 hours a day unless the Inland Revenue has suspended the Service for repair, maintenance or upgrade. Except where it is impractical to do so for security or other reasons beyond our reasonable control, we will give notice of such a suspension on the Inland Revenue website.
  4. You will be able to get assistance on the use of IR Services On-line on phone numbers 22962301 during normal office hours or by email on ird.services@gov.mt.