4.1 All goods moved between Malta and other European Union Member States must be declared in Intrastat, irrespective of their intended end use. This includes not only goods purchased or sold for resale, but also goods acquired or dispatched for a trader’s own business use, such as machinery and equipment (capital goods), office furniture, computers, tools, spare parts, raw materials, packaging materials, consumables, and other items used in the course of business operations. Consequently, provided that the transaction falls within the scope of Intrastat and no specific exemption applies, the movement of goods must be reported regardless of whether the goods are intended for trading, operational use, investment, or consumption within the business.

4.2 Triangular trade transactions should not be declared in Intrastat where the goods do not physically enter or leave Maltese territory. Intrastat records the actual movement of goods between EU Member States. Therefore, if a Maltese trader invoices or facilitates a transaction between two parties in different countries, but the goods are shipped directly from one country to another without entering or leaving Malta, the transaction falls outside the scope of the Maltese Intrastat declaration and should not be reported.

4.3 Temporary movements of goods should generally not be reported in Intrastat where the goods are intended to remain in the Member State of destination for less than two years and are expected to be returned thereafter. This includes, for example, works of art for exhibitions, equipment used for fairs, exhibitions or events, historical artefacts, and other goods sent or received on a temporary basis. However, where the temporary movement is intended to exceed two years, or subsequently becomes expected to exceed two years, the movement falls within the scope of Intrastat and must be declared. This treatment applies equally to both arrivals and dispatches.

4.4 Goods supplied by a Maltese business to private individuals in other EU Member States must be declared in Intrastat as dispatches, provided the supplier is established in Malta and holds a Maltese VAT number. The obligation to report rests with the Maltese business that dispatches the goods from Malta. Conversely, a private individual in Malta who purchases goods from a company established in another EU Member State is not subject to Intrastat reporting obligations, since Intrastat declarations are only required from businesses and other entities that are registered for VAT and meet the relevant reporting requirements. Therefore, while business-to-consumer (B2C) sales from Malta to private individuals in another Member State are reportable as dispatches by the Maltese supplier, purchases made by Maltese private individuals from EU suppliers do not give rise to an Intrastat arrival declaration in Malta.

4.5 Special movements involving aircraft and/or vessels are generally recorded in Intrastat on the basis of a transfer of economic ownership rather than the physical movement of the goods. Consequently, where ownership of an aircraft or vessel is transferred between a resident and a non-resident entity, the transaction may be reportable even if the asset does not physically cross the border at the time of the transfer. Conversely, the mere movement of an aircraft or vessel across borders, without a corresponding change in economic ownership, does not normally give rise to an Intrastat declaration. The reporting treatment of such transactions is subject to the specific rules governing special movements and should be assessed on the basis of the ownership arrangements underlying the transaction.

More detailed information on special movements, refer to the FAQ’s: Aircraft and Vessels

4.6 Free samples, promotional goods and other merchandise supplied or received free of charge should generally not be declared in Intrastat where there is no transfer of ownership and no commercial transaction takes place. Consequently, the movement of goods solely for advertising, demonstration or sampling purposes, without payment, falls outside the scope of Intrastat reporting. This treatment applies equally to both arrivals and dispatches, provided the goods are not the subject of a sale or purchase and are intended only for non-commercial use.

4.7 Non-tangible products and services should not be declared in Intrastat. Intrastat covers only the physical movement of goods between EU Member States and therefore excludes items that are supplied electronically or do not involve the movement of a tangible product. Examples include downloaded software, software licences delivered electronically, digital content, cloud-based services, consultancy services, maintenance services and other non-physical services. As no physical goods are moved across borders, such transactions fall outside the scope of Intrastat reporting.