Further to our communication of 29 December 2021 (see below), it has been brought to our attention that a communication has been issued by the Office of the CfR informing taxable persons of their default in complying with Intrastat reporting obligations, and notifying that failure to regularise their position within 3 months would lead to a fine.

The Institute is informed that such a communication was sent to taxable persons who, according to the records of the Office of the CfR, may have undertaken intra-community supplies or intra-community acquisitions of goods, and who may have outstanding Intrastat declarations. 

Taxable persons who have received the CfR communication and who have reviewed their records and verified that they do not have any outstanding intrastat declarations, may wish to inform the Office of the CfR accordingly by email (taxpayer service.cfr@gov.mt / intrastat@gov.mt). It is our understanding that in such circumstances there is no obligation to submit 'nil' intrastat declarations.

We take this opportunity to remind MIT Members that the following are required to be reported in an intrastat declaration (subject to any exceptions and limitations in S.L. 406.08):
- intra-community supplies of goods, and/or
- intra-community acquisitions of goods (whether for resale or for business use, including capital goods).

29 December 2021

Attention MIT Members:

The Office of the CfR has issued a Notice requesting taxable persons who were required to submit, but have not submitted, Intrastat Declarations reporting intra-EU arrivals and dispatches of goods to rectify the matter with immediate effect.

The Notice reminds stakeholders that failure to comply with Intrastat obligations may lead to criminal prosecution which, upon conviction, is punishable with a fine (multa) of between eur700 and eur3,500.

The Institute understands that departmental policy around enforcement in the event of non-compliance has changed and that the authorities will be rigorously applying the rules in future. We are informed that the Office of the CfR is allowing a 3-month grace period within which missing monthly declarations may be submitted and positions regularised.