Intrastat
Q: What are the rules about Invoice Value and Statistical Value according to the Incoterms (Terms of Delivery)?
A: Refer to the table below
Terms of Delivery |
Dispatch/Export Declaration |
Arrival/Import Declaration |
EXW |
Statistical value = Invoice value |
Statistical value > Invoice value |
FCA/FAS/FOB |
Statistical value >=Invoice value |
Statistical value > Invoice value |
CFR/CIF/CPT/CIP |
Statistical value >=Invoice value |
Statistical value >= Invoice value |
DAP/DAT/DDP |
Statistical value >=Invoice value |
Statistical value >=Invoice value |
For further information on Incoterms click on the following links:
- Incoterms 2021 Chart
- ICC Incoterms 2020
Q: What is Invoicing Currency in the Intrastat Declaration System form?
A: Invoicing currency is the currency stated on the invoice. If for example, the invoice is in USD, then you must select USD as Invoice Currency. This field is
mandatory (i.e. you cannot leave it empty).
Important Note: Invoice Value and Statistical Value must be declared in euro only.
Example: If the invoice is in USD, then the trader must convert the USD in EUR equivalent, using the current exchange rate.
Q: How shall I input a Greek VAT number?
A: For Greece the country code for the VAT number is EL not GR.
Q: How shall I input a Northern Ireland VAT Number?
A: VAT numbers for Northern Ireland should start with the country code XI.
Q: How shall I input a correct VAT number in the Intrastat Declaration System?
A: First check that the VAT number is valid using the
VIES website. If it is correct enter it in the Intrastat Declaration System under Supplier’s VAT ID in the case of arrivals, and under Consignee’s VAT ID in the case of dispatches. Make sure that the country code is entered in CAPITAL LETTERS (E.g. IT, NL, ES, etc)
Q: How shall I enter the Mode of Transport?
A: The Mode of Transport should be entered as follows:
- MOT 1 – Sea Transport (if goods arrived by sea, even if the goods were personally carried by trader)
-
MOT 4 – Air Transport (if goods arrived by air, even if the goods were personally carried by trader)
-
MOT 5 – Postage (if goods are sent or received by post)
- MOT 7 – Fixed Installation is used only for interconnector or gas pipelines.
-
MOT 9 – Own Propulsion is used only for vessels and aircrafts.
Q: How do I know if an invoice is a local purchase or an Intra Community acquisition?
A: If on the invoice the VAT number of the supplier is an EU VAT number and not a Maltese VAT number, then the purchase is to be considered as an EU import and therefore, needs to be declared in Intrastat.
Q: Are imports/exports from/to the UK made after 1st January 2021 to be declared in Intrastat?
A: No, all imports/exports from/to the UK (excluding Northern Ireland) should be declared through Customs. Only imports/exports from/to Northern Ireland (XI) should be declared through Intrastat. In case of the latter, the supplier/consignee VAT ID should start with the country code XI
Q: What should I do when I get a credit note or damaged articles that are not good for sale?
A: The procedure to register a credit note is to amend the original declaration submitted online. Contact should be made with our office to re-open the relevant declaration and the values can be corrected to reflect the reduction in invoice. The cost of the credit note or the cost of the damaged item should be removed from the original invoice declared in Intrastat.
Kindly do not insert a credit note as a new declaration.
Q: Should I submit a declaration for goods imported on a temporary basis?
A: Goods imported to Malta on a temporary basis, for a period of 24 months or less, (for example, works of art and antiques for exhibition, etc.) should not be declared. On the other hand, if these goods stay in Malta for longer than two years, they must be declared, thus included in intra-EU or extra-EU trade statistics.
Q: Which period should I report in an Arrival Intrastat declaration?
A: One should declare the actual period of arrival of goods in Malta, not the period on the invoice.
Q: Do I need to declare in Intrastat the exports of foreign currency to cruise ships stationed within the Maltese territory?
A: Yes. These need to be included in Intrastat as exports using the HS code 99309900. Kindly refer to the extracts from the ITGS Compilers’ Guide below
Q: Company X, which is a non-Maltese company and does not have a Maltese VAT number, has been subcontracted by Maltese Company Z for a project in Malta. Company X imported material from an EU member country for the project for Company Z. Who is responsible for declaring the Intrastat declaration?
A: Company Z is responsible to submit the Intrastat declaration because the goods imported are ultimately owned by Company Z.
Q: How should I enter a net mass which is less than 1kg?
A: Any net mass less than 1kg should be entered as 1 in the Net Mass field.
Q: Should samples and brochures imported exclusively for marketing purposes, be declared in Intrastat?
A: No. Samples and/or brochures used exclusively for marketing purposes are not to be declared in Intrastat. Kindly refer to the extract from ITGS Compilers’ Guide 2021 below.
Q: Should software purchased and downloaded from the internet be declared in Intrastat?
A: No. Kindly refer to the ITGS Compilers’ Guide 2021 extract below.
Q: When should an Intrastat declaration be submitted and are there any due dates?
A: Intrastat declarations must be submitted monthly and are due before the 10th business day of the month following the reporting period.
Q: What Mode of Transport should I insert when goods are delivered by a courier?
A: When goods are delivered by a courier, the Mode of Transport should be “AIR Transport” (MOT = 4).
When goods are delivered by normal/registered post (Maltapost), the Mode of Transport should be “Consignment by Post” (MOT = 5).
On Consignment and/or Call-Off Stock
Q: Maltese Company A imports a stock on consignment from another Company B located in a European Member State. Some months later, the Company A decides to return some of the original stock items and keep the rest. Company B invoices Company A for the goods it is going to keep. How should Company A register the goods that it is keeping in Intrastat and when?
A: When importing goods from an EU overseas consignment stock, an Intrastat arrival declaration needs to be submitted of all the goods of the stock being imported during the month that the goods arrived. In this arrival declaration, the Member State from where the stock is dispatched should be used as the Country of Consignment and a Nature of Transaction according to the intended use of the stock should also be selected. The value of the arrivals declaration should cover all the goods arriving in the stock, whether being eventually returned or kept.
Should any goods (in their original state) from the imported stock be returned back to the overseas consignment stock, a dispatch declaration needs to be made with a Nature of Transaction of returned goods and a Country of Destination being the Member State where the consignment stock is located. The value of the dispatch declaration should cover all the goods being returned to the consignment stock. This declaration should be submitted during the month when the goods left Malta.
Should the imported stock undergo any processing such that the type of good is altered, an updated commodity code would also be required.
Triangular Trading
Q: A buyer in Country X (non-Member State) purchased goods from Malta and sent them directly to Member State B. The client in Country X has a non-EU VAT number. Can s/he export goods from Member State A to Member State B?
Aircraft and Vessels
Q: How do I decide if a vessel or aircraft must be declared in International Trade in Goods Statistics or not?
A: To decide whether a vessel or aircraft must be declared in ITGS, you should follow the following decision trees.
Returned Goods/Repairs/Replacement
Q: Our company purchased an item and a part broke/became defective. The supplier sent the replacement for free and we had to pay only the cost of the shipping. Must this import be declared in Intrastat?
A: No, this import should not be declared in Intrastat. Kindly refer to the extract from the Compilers’ Guide 2021 below.
Requests
Q: How do I submit a request on Trade data?
A: To formally submit a request follow the procedure below:
- Fill in the Request form:
https://nso.gov.mt/en/Services/Pages/Request-for-Information.aspx
- Make sure that your request is as detailed as possible.
- If you need to find the HS Codes related to your request please go to the Downloads page and download the latest HS Code file.
- Submit your request.
- Charges may apply depending on how laborious your request is.