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Intrastat
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 ICC Incoterms 2020
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.
For Greece the country code for the VAT number is EL not GR.
VAT numbers for Northern Ireland should start with the country code XI.
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)
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.
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.
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
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.
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.
One should declare the actual period of arrival of goods in Malta, not the period on the invoice
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 
Company Z is responsible to submit the Intrastat declaration because the goods imported are ultimately owned by Company Z.
Any net mass less than 1kg should be entered as 1 in the Net Mass field.
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. 
No. Kindly refer to the ITGS Compilers’ Guide 2021 extract below. 
Intrastat declarations must be submitted monthly and are due before the 10th business day of the month following the reporting period
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
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
Since the buyer is not registered in a Member State, s/he needs to have a registered EU VAT number to be able to do triangular trading in the EU. Kindly see extract from ITGS Compilers’ Guide below.
Further information on VAT requirements can be found in this document
Further information on VAT requirements can be found in this documentAircraft and Vessels
‘Vessels’ refer to finished seagoing vessels (CN Chapter 89), such as cruise ships, tankers, motorboats and sailboats of a length greater than 7.5m and, fishing boats. ‘Aircraft’ refers to finished aeroplanes and aircraft with an unladen weight exceeding 2,000 kg. Helicopters and smaller aircraft follow standard physical movement rules.
Unlike standard goods, vessels and aircraft are reported based on the transfer of economic ownership between a resident Maltese entity to a non-resident one, regardless of whether the asset physically crosses a border.
Economic ownership is the right to claim the benefits (profits) associated with the use of the asset while accepting the associated risks (losses, repairs & maintenance). The economic owner may be different from the legal owner, who is the entity appearing on the official maritime or aircraft register.
Key indicators include: which entity receives operating profits or incurs losses, who pays for maintenance and repairs, who has the option to purchase the asset at the end of a lease.
A financial lease is normally treated as a transfer of economic ownership (where risks and benefits transfer to the lessee) and thus must be reported in ITGS as a trade transaction at the start of the lease. On the other hand, operational leasing is normally considered a service and is thus excluded from ITGS.
Yes. Transactions involving vessels and aircraft are recorded based on the transfer of economic ownership between a resident and a non-resident entity. The purchase of a brand-new asset from a foreign manufacturer, shipyard, or builder constitutes a definitive transfer of economic ownership from the producer to the purchaser. Consequently, such transactions must always be recorded in ITGS as an import or export for the reference month in which the ownership transfer occurs, irrespective of whether the asset physically crosses a border.
Yes. Since reporting is triggered by the transfer of economic ownership, the physical location of the vessel (e.g., in international waters or a third country) does not exempt the parties from reporting in the Member States where the seller and buyer are established.
No. While flagging can trigger an investigation, it is not a definitive indicator of economic ownership. Reporting is determined by the residency of the economic owner.
No. As the transfer of economic ownership occurs between two Maltese entities, the transaction is classified as domestic trade. It is therefore outside the scope of International Trade in Goods Statistics (ITGS), which only records transactions between a resident and a non-resident entity.
Yes. Trade in both new and second-hand vessels and aircraft is included in ITGS, provided there is a change in economic ownership between a resident and a non-resident.
No. The movement of a vessel or aircraft for the purpose of transporting goods/passengers or providing a service is excluded from trade statistics as no change of ownership occurs.
An export is recorded in the Member State of construction, and an import is recorded in the Member State where the first economic owner is established upon delivery.
Yes. Natural persons acquiring economic ownership for non-commercial purposes are considered economic owners and have a legal obligation to provide statistical information to their National Statistical Authority.
No. Routine maintenance and minor repairs are excluded from ITGS and are treated as services.
A refit is “processing” if it significantly improves or changes the vessel and the added value.
Two declarations are required: an export from the original Member State at the initial unprocessed value, and an import upon its return at the total processed value (initial value + refit value).
Major refits or conversions that significantly increase the asset’s value are recorded as processing. In such cases, the Nature of Transaction codes for processing (NoT 4 or 5) are used, even if ownership doesn’t change.
The transaction must be recorded in the reference month during which the transfer of economic ownership officially takes place.
The statistical value should be based on the actual purchase or sale price (the transaction value) at the time of the ownership transfer.
The statistical value is the total amount invoiced for the whole vessel, excluding transport and insurance costs.
An outright sale or purchase of a vessel or aircraft is reported under Nature of Transaction Code 11.
Deliveries of products for crew/passenger consumption (stores) and for the operation of engines or equipment (bunkers) are reported in ITGS as a specific movement under the following rules: Scope: Only exports from the reporting Member State to a foreign vessel or aircraft are recorded. Foreign Status: A vessel or aircraft is considered “foreign” if its economic owner is established in a different Member State or a non-EU country. Reporting Responsibility: The Member State from whose territory the goods are delivered on board is the reporting Member State. Simplified Coding: To ease reporting, goods may be grouped under simplified Chapter 99 commodity codes (e.g., 9930 24 00 for food and drink, or 9930 27 00 for fuel). Exclusions: Deliveries to national vessels (where the economic owner is resident in the reporting Member State) are classified as domestic transactions and are excluded from ITGS.
Deliveries to “foreign vessels” (economic owner established in another country) are recorded as exports by the Member State of supply.
Unlike consumables, durable goods that remain on the vessel are not subject to provisions simplifications. They must be recorded under standard ITGS rules as an import by the economic owner’s Member State.
To decide whether a vessel or aircraft must be declared in ITGS, you should follow the following decision trees.
Returned Goods/Repairs/Replacement
No, this import should not be declared in Intrastat. Kindly refer to the extract from the Compilers’ Guide 2021 below.
Requests
To formally submit a request follow the procedure below:
- Fill in the Request form
- 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.
