Refer to the table below

For further information on Incoterms click on the following links:

1. Incoterms 2021 Chart

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:

1. MOT 1 – Sea Transport (if goods arrived by sea, even if the goods were personally carried by trader)
2. MOT 4 – Air Transport (if goods arrived by air, even if the goods were personally carried by trader)
3. MOT 5 – Postage (if goods are sent or received by post)
4. MOT 7 – Fixed Installation is used only for interconnector or gas pipelines.
5. 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

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.

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).