Submission of Annual Returns and Annual Accounts
In accordance with Schedule 4 of Subsidiary Legislation 492.01 of the Laws of Malta, the annual return for enrolled voluntary organisations shall cover a calendar year from 1st January to 31st December of each year:
Provided that:
- if a voluntary organisation was enrolled between 1st January and 30th the first year only) but covering a period of less than twelve months since its enrolment;
- if a voluntary organisation was enrolled between 1st October and 30th December of any year, then it shall file the annual return up to the December following the year of enrolment (for the second year only) for a period over twelve months but not exceeding fifteen months.
Date of filing of annual return
- The annual return and all the required documents as attachments of:
- Category 1 enrolled voluntary organisations shall be filed by not later than 15th March of the following year
- Category 2 enrolled voluntary organisations shall be filed by not later than 30th April of the following year
- Category 3 enrolled voluntary organisations shall be filed by not later than 31st August of the following year
The financial period of annual accounts the annual accounts of all enrolled voluntary organisations are to be drawn up for a financial period commencing on 1st January and ending on 31st December of each year. Those enrolled voluntary organisations which need to change the financial period shall request permission from the Commissioner to affect such change and shall provide an explanation as to why the change is necessary. The Commissioner, in such instances, shall write to the enrolled voluntary organisation concerned to indicate whether or not he approves such change and to inform the enrolled voluntary organisation of the due date of filing of the annual return with all the required documents as attachments.
Authentication of Annual Returns, Annual Financial Report and Annual Administrative Report
Annual Returns, Annual Financial Report and Annual Administrative Reports must be authenticated in blue ink by at least two administrators.
Change in Address of the Voluntary Organisation.
When a Voluntary Organisation decides to change address the Form Appendix G must be filled in and sent to the Office of the Commissioner for Voluntary Organisations by email on: annualreturns.cvo@gov.mt
How to submit the Annual Returns and Annual Accounts
Those Voluntary Organisations who applied online for their enrolment must click here to submit the Annual Returns and Annual Accounts.
Those Voluntary Organisations who applied manually, are requested to submit the annual returns and annual accounts through the following pdf writable form.
Questions?
For further information, you are kindly requested to send an email to: annualreturns.cvo@gov.mt
or call us on 25687262/3 or 25687282