[PIO] Submission of a Responsible Declaration for the imposition of a Reduced VAT Rate on the Purchase / Construction of a Residence and issuance of

The Department of Taxation informs that from 27 May 2024 the submission of the Declaration for Reduced VAT Coefficient. 5% on the purchase/construction of a house will only be submitted through the Tax For All (TFA) Taxpayer Portal, where you will be able to obtain the relevant Reduced VAT Rate Certificate when the processing of your application is completed.

In order to submit the Return, you are required to create an Account on the TFA Portal and then you must:

1. if you are a new taxpayer, submit request for registration in the Tax Registry via the TFA Portal
2. if you already have a tax ID, link your Account in the TFA Portal to your Tax ID Number.

On the TFA website there are User Guides regarding the submission of the VAT Declaration and the issue of a Reduced VAT Rate Certificate, as well as a VAT calculation tool for the purchase/construction of a house, which you can consult.

Paper copies of the Declaration may be submitted to the local Provincial Offices only until 17/05/2024, in order to allow for the transfer of the data to the TFA until 27/05/2024.

After this date, Statements will only be submitted via TFA and no Statements for a reduced VAT rate on the purchase/construction of a dwelling will be accepted in paper form.

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