News and Letters

Latest News

September 2021  
Change in Intrastat website address 
The Intrastat website address has changed to

July 2021  
Change in Intrastat: Nature of Transaction (NoT) 
The Nature of Transaction (NoT) Code “01 – E-Commerce (Online Purchase or Sale” has been newly added. This NoT should be used only for online/internet purchases or sales (e-commerce) made by/to clients from/in another EU Member State. Local online purchases/sales should not be declared in Intrastat. 

Online Purchase or Sale (E-Commerce) refers to a purchase done directly through a website or an electronic platform such as ebay, amazon, wish, etc). 

Therefore, for businesses which purchase goods directly from a website or online platform should choose Nature of Transaction (NoT) 01. For businesses that sell goods from their website directly to other businesses or to private individuals, should also choose NoT 01. 

A business that purchases/sells goods to another business not directly using a website or electronic platform, the NoT selected should be 10 (Outright Purchase or Sale) till end 2021 and NoT 11 (Outright Purchase or Sale) as from Jan 2022. 

April 2021
Obligation to Declare in Intrastat
It is important for Traders to be informed that they are obliged by law to declare Imports from or Exports to the European Union in the Intrastat Declaration System. Please refer to the Legal Frameworks Section
Note: Imports from or Exports to non-EU countries are processed by Customs and therefore, declared through the Customs system.

January 2021
New Rules for Traders
As from January 2021, NSO will not accept any manual/paper forms from traders. Traders have to enter these forms themselves using the Intrastat Online Declaration System.Please refrain from sending manual forms by post, or delivering them by hand at NSO or at Customs (Valletta) or Customs (Airport), as these cannot be accepted. If you do not know how to use the Online Declaration System, please contact us by phone or email and we will assist you.

January 2021
As from 1st January 2021, following the Withdrawal Agreement between the United Kingdom and the EU, the UK is no longer part of the EU. However, Northern Ireland is to be considered as part of the EU for International Trade purposes.
It is important that, any imports from or exports to the UK made from 1st January 2021 onwards, should no longer be declared in Intrastat. They will be declared by Customs. Imports/Exports made from/to Northern Ireland should be declared in Intrastat.

January 2021
Changes to the Intrastat Declaration System
As from January 2021, the Supplier or Consignee VAT number fields are obligatory. Moreover, the VAT number must be a valid VAT number in VIES​ which means that the VAT number is valid for Intra-Community cross-border imports/exports. If the Supplier/Consignee VAT number is not valid in VIES, the Intrastat Declaration System will prompt the declarant and it will not be possible to continue with the declaration.

Letters to Traders

  1. Changes introduced in 2021 and Brexit – January 2021​

Contact Information: 

Mr Joseph Galea
Head of Unit
2599 7164