The Government of Malta has announced a scheme regarding tax payments for March and April 2020 which applies for employers and self-employed. This scheme is based on a postponement of the following tax payments:

• Provisional tax
• Employee tax
• Maternity fund payments and social security contributions
• Social Security contributions of self-employed persons
• Value-Added Tax

The relief is based on the postponement of the payment of the above tax, yet all forms due still have to be submitted on time.

This scheme may be availed of by the self-employed and such companies which, as a result of the ongoing COVID-19 pandemic, would suffer a downturn resulting in cash flow difficulties.

Applications are to be submitted by not later than 15^th April 2020

The application form of this tax deferral scheme may be viewed by accessing: covid19.maltaenterprise.com