Malta – Intrastat / EC Sales list
A taxable entity involved in trading goods with other EU countries is obligated to submit monthly statistical reports, referred to as Intrastat returns, by the 10th business day of the succeeding month.
EU Sales Lists (ESLs), commonly referred to as recapitulative statements in Malta, must be prepared for each calendar month in the following scenarios:
- For intra-Community supplies of goods
- For intra-Community supplies of services, where the customer is responsible for the tax on that service in their EU Member State of establishment, unless that service is exempt.
Learn more about Intrastat and ESL in Malta in our comprehensive guide below.
Intrastat in Malta
Both the Intrastat Arrivals and Intrastat Dispatches thresholds are set at EUR 700 per return. Intrastat forms, which can be completed manually or electronically, should contain basic statistical data such as HS code, country of origin/destination, type of transaction, transport method, delivery terms, invoice value, statistical value, and weight. All Intrastat reports should be filed in EUR.
Submissions are accepted on a per-consignment basis and can be submitted up to 10 business days after the reference month.
Selling in Malta?
ESL (EC Sales list) in Malta
The above mentioned ESL recapitulative statements must be electronically submitted to the VAT department by the 15th day of the month following the relevant calendar month.
However, recapitulative statements for each calendar quarter can be submitted online by the 15th day of the month after the end of the quarter if the total amount of goods supplied, excluding VAT, did not exceed EUR 50,000 in the relevant quarter or any of the previous four quarters. If the EUR 50,000 threshold is surpassed, the recapitulative statements must be provided by the 15th day of the month following the applicable month.
Regardless of the above conditions, if a person provides only services, they are allowed to submit an online recapitulative statement for each calendar quarter, regardless of the total value of the services provided.
The supply amounts of goods or services that need to be reported in the recapitulative statement must be declared within the submission period for which VAT was chargeable.
Last Updated:28/12/2023
Disclaimer
The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax
