Frequently Asked Questions

Click on the Question for the Answer

Intrastat​

Q: What are the rules about Invoice Value and Statistical Value according to the Incoterms (Terms of Delivery)?​

Q: ​What is Invoicing Currency in the Intrastat Declaration System form?

Q: How shall I input a Greek VAT number?

Q: How shall I input a Northern Ireland VAT Number?

Q: How shall I input a correct VAT number in the Intrastat Declaration System?

Q: How shall I enter the Mode of Transport?

Q: How do I know if an invoice is a local purchase or an Intra Community acquisition?

Q: Are imports/exports from/to the UK made after 1st January 2021 to be declared in Intrastat?

Q: What should I do when I get a credit note or damaged articles that are not good for sale?

Q: Should I submit a declaration for goods imported on a temporary basis?

Q: Which period should I report in an Arrival Intrastat declaration?

Q: Do I need to declare in Intrastat the exports of foreign currency to cruise ships stationed within the Maltese territory?

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?

Q: How should I enter a net mass which is less than 1kg?

Q: Should samples and brochures imported exclusively for marketing purposes, be declared in Intrastat?

Q: Should software purchased and downloaded from the internet be declared in Intrastat?

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.


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?



Aircraf​t and Vessels

Q: How do I decide if a vessel or aircraft must be declared in International Trade in Goods Statistics or not?


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?


Requests

Q: How do I submit a request on Trade data?




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Contact Information: 

 
Mr Joseph Galea
Head of Unit
2599 7164
trade.nso@gov.mt