Can I apply to account for VAT on a cash basis?

Normally taxable persons are required to account for VAT on an accruals basis. However in the following cases the VAT department may allow the taxable person to account for VAT on a cash basis:

Retailers
Civil, mechanical and electrical engineering contractors
Professional persons who hold a warrant to practice their profession

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We are a dynamic firm of Accountants in Malta that assists our clients improve their success by providing them with accurate, timely and effective advice.

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