(link to highway code soon to be uploaded)

(Info re: transfer of ownership soon to be uploaded)

DEFINITIONS

A new ATV means a vehicle which has never been registered in any country. Vehicles registered in another country are defined as used vehicles.

In line with the VAT 6th Directive and for VAT purposes only, a New means of transport intended for the transport of passengers or goods is a vehicle which has been supplied for not more than 6 months after the date of first entry into service or has not travelled more than 6,000 km.

Therefore all ATVs which are registered but have not been supplied for more than 6 months after the date of first entry into service or has not travelled more than 6,000 km will pay an 18 % VAT on the Invoice value whilst Registration Tax will be levied on the RV (Registration Value) as prescribed in the Online Valuation system, www.vehicleregistration.gov.mt.

Registering and Licensing of a NEW or USED ATV/Quad Bike

(http://www.maltatransport.com/en/new/motorvehicles/registration.shtml)

Motor Car Dealers

The Motor Car Dealer must login the Online Registration system www.vehicleregistration.gov.mt to register and license the ATV accordingly. After registering the ATV he will be requested to present the documents listed hereunder, at the Licensing and Testing Directorate in Hall B between 8.00 and 12.00 Monday to Friday, except Public Holidays.

Individuals

Individuals registering and licensing New or Used ATV's will be requested to present the relative documents at the Licensing and Testing Directorate in Hall B between 8.00 and 12.00 Monday to Friday, except Public Holidays.

USED ATV'S

ATVs coming from EU Countries

Step 1: (forms)

When a Motor Car Dealer or individual brings over USED ATV's from an E.U. country, he has 7 days to register such vehicle. The individual must present the following documents in Hall B at the Licensing and Testing Directorate between 8.00 and 12.00 Monday to Friday, except Public Holidays.

• VEH 01 and VEH 02 duly filled
• Invoice (individuals Only)
• Registration Certificate (Logbook signed by foreign Seller and new Buyer)
• Notice of arrival
• Inspection & Valuation Fee € 35.00

Step 2: (appointment for Inspection)

The clerk will open the file and will give a receipt containing the file number, date and time of Inspection. The individual will present the vehicle for inspection on the appointment date and the officers at the Technical Unit will verify that the vehicle details tally with the Registration Certificate and value the vehicle.

Step 3: (VRT & other forms)

Following this inspection the owner will be requested to take the ATV to a VRT Station and perform a VRT test. At this stage the owner will present a Passed VRT test, Insurance and the ADT Inspection form in Hall B at the Licensing and Testing Directorate whereby the ATV will be registered and licensed.

ATV's coming from NON EU

In the case of ATV's coming from Non EU the Registration Value (RV) will be based on the CIF value as issued by Customs and the vehicle will not be required to be verified at the technical Unit.

Prior to registration, all ATV's will be inspection by ADT Technical Unit to confirm if the vehicle is road legal.

Registration Tax for New or Used ATV's

Registration Tax to be paid on ATV's registered after the 1st January 2009 is calculated upon the engine cubic capacity.

Registration

Licensing

What documents are required to register mini-quads?

For safety reasons, these items are not to be licensed and cannot be driven on public roads - their use is to be limited to private, enclosed areas (with landowner's approval). if they are caught being used on the roads, promenades and footpaths, they will be confiscated and owner/user fined accordingly.

Documents required are:

• Invoice (including chassis number, price and engine cubic capacity)
• Vehicle specifications
• User manual
• Freight Note (if available)
• Registration Form (VEH 09) (http://maltatransport.com/en/doc/VEH09.pdf)
  

PAYMENTS

Payments to be submitted payable to ADT (no open cheques are accepted):

• Payment of Registration Tax as per Registration Tax Act
• Administration fee of €10 for every vehicle to be registered
• JEVIC Certification Fee - €23.25
• Administration fee of €25 for Hire Purchases or Public Service Vehicles
• Payment of Plates

Payments of VAT:

As stated before, all vehicles which are registered but have not been supplied for more than 6 months after the date of first entry into service or has not travelled more than 6,000 km will pay an 18 % VAT on the Invoice value whilst Registration Tax will be levied on the RV (Registration Value) as prescribed in the Online Valuation system.

The RV of vehicles which have not been supplied for more than 12 months after date of 1st Registration will be subject to a % increase for every remaining month till the 12 month period lapse.

Dealers:

New Vehicle from EU - VAT on (Selling Price less Registration Tax paid) divided by 118 % and the result multiplied by 18 %.

New Vehicles from NON-EU - VAT on (Selling Price less Registration Tax paid) divided by 118% and the result multiplied by 18 %. Finally the VAT paid at Customs is deducted from the result.

Individuals:

New Vehicles from EU - VAT on CIF value at 18 % .

New Vehicles from NON-EU - VAT on CIF value at 18% less VAT paid at Customs.

Annual Circulation Licence Fees for quad bikes and ATVs - ROAD LICENCES

All quad bikes will pay an annual circulation licence fee based on cubic capacity (cc) and age as shown in the tables below:

Quad bikes registered on the 1st January 2009 and thereafter

Quad bikes registered before the 1st January 2009

How much would my Annual Circulation Licence Fee is going to be? How will I know which column (year) to use?

At registration or licensing of a vehicle, Year 0 as indicated in the tables will be the year of manufacture. This also applies at renewal stage. For example if a used vehicle has a year of manufacture of 1999, and this is registered in Malta in 2009, this vehicle will still be considered as having an age of 10 years and year 10 in the tables will apply. For example if a new vehicle has a year of manufacture of 2008, and this is registered in 2009, this vehicle will be considered as having an age of 1 year, and year 1 in the tables will apply.

In Summary:

NIL

TOTAL COST OF ATV =  EUR5205

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ATV from Non-EU for individulas: as above plus custom charges. Ask Customs before committing yourself to import an ATV.

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For Dealers

1.   Invoice value is always used.

2.   18% VAT is paid on Selling Price less Registration Tax paid.

3.   Finally the VAT paid at Customs (from non-eu) is deducted from the result

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The above information is only for information purpose and the M.Q.B.A. can't be held responsible for any incorrect details. All the above information is taken from the ADT website which can be accessed on www.maltatransport.com. ADT telephone number is +356 2556 0000 (info obtained on 7th April 2009)