See also :
VAT insight in Malta
VAT rates in Malta


Competent Authority :

International Trade Statistics Unit
National Statistics Office Lascaris
Valletta VLT 2000 Malta
Tel: +356 2599 7169
Fax: +356 2599 7205

Expected submission date :

10th business day of the following month the reporting period

Usually starts when :

When the threshold is reached : following month

Notification to new PSI : YES

Usually ends with :

End of year following last due declaration upon notification of administration

Does administration from Malta reminds for non-submitted declaration ?

Malta has an automated system for reminders?   NO :  The VAT Department does periodic checks. Reminders are issued in bulk by the VAT Department at irregular intervals.

1st reminder : randomly

2nd reminder : randomly

3rd reminder : randomly

Thresholds of intrastat exemption in Malta :

Simplified declaration :

Standard declaration : EUR 700

Extended declaration :

Simplified declaration :

Standard declaration : EUR 700

Extended declaration :

Penalties for non-submitted or incomplete INTRASTAT declarations in Malta :

Non submission : in  Malta  the  VAT  Department  (not  the  National  Statistics  Office)  is  the  competent  Authority  governed  by  a  provision  for  criminal

proceedings under Article 76 of the VAT Act.

Repetitive non-submission : no

False or incomplete data : no

Amount of penalties : from EUR 700 to EUR 3,500 + another penalty of EUR 5 for each day the default continues until expiration of the time period set by the court.

Intrastat submission with paper in Malta :

Paper official forms are available from the  VAT Department or the Supplementary Information Collection Offices

The declaration can also be downloaded from the National Statistics Office website at:

Electronic submission of intrastat in Malta :


For further information, see : Intrastat/Pages/Supplementary-Declarations.aspx#

Corrective intrastat declarations in Malta :

The International Trade Statistics Unit must be contacted

NIL intrastat declarations in Malta :


VAT and intrastat compliance in Malta

contact us now and receive a quote

Intrastat in EU

Instrastat in Austria
Intrastat in Belgium
Intrastat in Bulgaria
Intrastat in Cyprus
Intrastat in Czechia
Intrastat in Germany
Intrastat in Denmark
Intrastat in Estonia
Intrastat in Greece
Intrastat in Spain
Intrastat in Finland
Intrastat in France
Intrastat in Croatia
Intrastat in Hungary
Intrastat in Ireland
Intrastat in Italy
Intrastat in Lithuania
Intrastat in Latvia
Intrastat in Luxembourg
Intrastat in Malta
Intrastat in the Netherlands
Intrastat in Poland
Intrastat in Portugal
Intrastat in Romania
Intrastat in Sweden
Intrastat in Slovenia
Intrastat in Slovakia
Intrastat in United Kingdom

Leave a Reply