See also :
– VAT insight in Malta
– VAT rates in Malta
Source(s):
Competent Authority :
International Trade Statistics Unit
National Statistics Office Lascaris
Valletta VLT 2000 Malta
Tel: +356 2599 7169
Fax: +356 2599 7205
Email: intrastat@gov.mt
Website: http://www.nso.gov.mt/
Expected submission date :
10th business day of the following month the reporting period
https://nso.gov.mt/en/nso/Intrastat/Pages/Supplementary-Declarations.aspx
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 :
- Dispatchs :
Simplified declaration :
Standard declaration : EUR 700
Extended declaration :
- Arrivals :
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: http://nso.gov.mt/en/nso/Intrastat/Pages/Supplementary-D
Electronic submission of intrastat in Malta :
DEFAULT
For further information, see : https://nso.gov.mt/en/nso/Intrastat/Documents/SuplementaryDeclarationWebForm.pdf
https://nso.gov.mt/en/nso/ Intrastat/Pages/Supplementary-Declarations.aspx#
Corrective intrastat declarations in Malta :
The International Trade Statistics Unit must be contacted
NIL intrastat declarations in Malta :
NOT REQUIRED
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