Malta: Reporting requirements for goods transported within EU

A reminder to taxpayers of a requirement to file “Intrastat Declarations” when there are transactions involving goods transported within EU

Reporting requirements for goods transported within EU

The tax authority in late December 2021 issued a reminder to taxpayers of a requirement to file “Intrastat Declarations” when there are transactions involving goods 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 EU or enter the territory of non-EU jurisdictions.
  • An exemption is available with regard to goods having a value not exceeding €700 in a calendar year.
  • Penalties apply for failures to file Intrastat Declarations in a timely manner.

Read a January 2022 report prepared by the KPMG member firm in Malta

 

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