1. General information and competent authorities
If the due date falls on a weekend or public holiday, the due date is the next business day.
3. Intrastat thresholds
A trader becomes liable to file Intrastat declarations if one of the thresholds below is exceeded. If a trader exceeds the threshold during a particular year, he must submit Intrastat declarations starting from the first month of the year in which the threshold was reached or exceeded.
(Example: If the Eur700 threshold was reached and exceeded in an import/export, for example in July of a particular year, all imports/exports made in that particular year preceding July and imports/exports from there onwards for that year, must also be declared.)
The thresholds in Malta are as follows:
4. Manner of filing
XML Schema File
Alternatively, you can download an excel template version of the schema file from the following link:
5. Corrective declaration
6. Nil declaration
There is no requirement to submit a nil declaration if there are no movements in the relevant month.
9. Important downloads
- CN Codes Validity and Requirements
- Geonomenclature 2021