ARTICLE · 17 JUNE 2022

CfR Notice – Intrastat Declarations

KPMG Malta

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The CfR has issued a notice reminding taxpayers of the obligation to file Intrastat Declarations in respect of intra-Community movement of goods.

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On 29 December 2021, the Office of the Commissioner for Revenue ('CfR') issued a notice reminding taxpayers of the requirement to file Intrastat Declarations and requesting defaulting taxpayers to regularise their position.

When is an Intrastat Declaration required to be filed?

An Intrastat Declaration is required to be filed by all persons who trade in Community goods when the said goods are transported between Malta and other EU Member States. The requirement to file an Intrastat Declaration applies even if, in moving between Malta and other EU Member States, the goods cross the external frontier of the Community or enter the territory of non-EU jurisdictions. An exemption from the filing of Intrastat Declarations applies in case of taxable persons and non-taxable legal persons who acquire and/or supply goods transported from Malta to another EU Member State and/or from another EU Member State to Malta, where the value of such goods does not exceed €700

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