TRACE e-Gov Portal

Title	Description
Exemption from Registration Tax Due to Transfer of Residence	Any person transferring his/her residence from a place outside Malta to Malta is entitled, under the Motor Vehicles Registration and Licensing Act (Cap. 368), to an exemption from Motor Vehicle Registration Tax on an M1 vehicle (a vehicle used for the carriage of not more than 8 passengers in addition to the driver) or a cycle (motor cycles, motor tricycles and quadricycles) which has been registered in the name of that person for a continuous period of at least 24 months immediately before the date of his/her transfer of residence to Malta, and is still so registered when the vehicle is imported or brought into Malta. That person should also have lived outside Malta for a continuous period of at least 24 months immediately before transferring his/her residence to Malta.
Access to the Excise Movement Control System	Traders trading in excise products and registered in SEED can request to have access to the Excise Movement Control System (EMCS), to be able to accept and/or dispatch Excise movements to other EU countries online.
Affixed Excise Tax Stamps for Alcoholic Beverages Reconciliation Form	When stamps of an issuance are affixed, the Tax Warehouse Keeper has to submit a periodical reconciliation report to the Excise Authority. The Excise Authority tallies the records as entered in the report with the copy of the Supply of Excise Tax Stamps retained at the office upon issuance of stamps, and ensures that all stamps are accounted for.
Bringing your Personal Belongings to Malta from Outside the EU	This form is used to declare belongings to Customs and to claim any duty and tax free reliefs that may apply when a person returns or transfers belongings from outside the EU.
Declaration for Controls of Cash Entering or Leaving the Community	Any natural person entering or leaving Malta and carrying cash of a value of €10,000 or more shall declare that sum to the competent authorities of Malta. In the event of false, inaccurate or incomplete information, the signatory will be considered not to have fulfilled the above obligation and may be liable to penalties, and have cash seized by Customs authorities under the existing national legislation of Malta.
Economic Operator Registration Identification (EORI) Consent Form	An economic operator may choose to publish the registration details on the EU website. A form has to be filled in and presented to the Customs Economic Operators System/Databases Unit to give consent to the European Commission to publish the registration details on its website.
Entry for the Payment of Rent and Removal Expenses on Merchandise Entered in Government Warehouse	Whenever goods imported as cargo on ships are brought into Malta, they are stored at various Government warehouses and handled by Bond Operators until claimed by the importer. If the importer fails to collect the imported goods within a 15 day grace period (Ħal Far Groupage Complex) or with immediate effect (Newport Bonded Stores), a rent charge is due to the Malta Customs
Entry/Exit Summary Declaration Application Form for Carrier and Representative	The Entry/Exit Summary Declaration provides 3 methods of submitting the declaration: either by entering each consignment manually, uploading an XML file over the internet, or the trader’s system connects to the Customs system directly through web services. Carriers need to submit an application to be given access to the Summary Declaration System.
Entry/Exit Summary Declaration Application Form for System to System User	The Entry/Exit Summary Declaration is a web-based application for the declaration of all the consignments arriving or leaving at the first or last port of call in the European Union respectively. The system provides 3 methods of submitting the declaration: either by entering each consignment manually, uploading an XML file over the internet, or the trader’s system connects to the Customs system directly through web services. The latter requires a testing period where the trader has to pass specific conformance tests prior sending live data. All technical details are available on the Customs website.
Excise Registered Consignee (ERC)	Customs provides a service to traders, where they can have online access to specific applications with regards to imports.
Internal Administrative Accompanying Document (IAAD)	Any movement of an excise good has to be supported by documentary evidence, as this will serve as an an audit trail. This document which can be downloaded from the Excise Duty Act supports the movement of excise goods between two tax warehouses, that is while the goods are still under excise duty suspension.
Mobile Telephony Operator Registration Application	Excise duty is charged on top-up vouchers and on other contracts of sale.
Payment for Excise Tax Stamps	This form needs to be presented at the Customs Cash office along with the Payment before the collection of the requested Excise Tax Stamps. A cash reciept will then be provided which needs to be presented at the Excise Section in order to collect the Excise Tax Stamps.
Port Clearance Form	This form is used to certify that mentioned vessel has been cleared to leave Maltese harbours.
Refunds of Duty Application	Importers may claim a refund of import duty paid on consignments which at the time of release did not have the applicable preference certificate issued by the exporter.
Remote Access Facility Application	Customs provides a service to traders, where they can have online access to specific applications with regard to imports, exports and manifests. To be able to access the applications, the trader has to request access rights using the Application for Remote Access Facility form.
Remote Access Facility Application	Customs provides a service to traders where they can have online access to specific applications with regard to imports, exports and manifests. To be able to access the applications, the trader has to request access rights using the Application for Remote Access Facility form.
Remote Access Facility for Excise Registered Trader Application	Traders trading in Excise products and are registered in SEED can request to have access to the Excise Movement Control System (EMCS) to be able to accept and/or dispatch Excise movements to other EU countries online.
Request for the Attendance of Customs Personnel	An agent, importer, exporter or a private person can request the attendance of customs personnel to perform certain tasks at location.
Supply of Excise Tax Stamps Application	A measure of control to ascertain that excise duty on alcoholic beverages, wine and cigarettes intended to be released for consumption is safeguarded. A specific Tax Stamp with a unique reference number is to be affixed on the relative packaging before the goods are actually released for consumption.
Supply of Excise Tax Stamps for Wines	This form is to be submitted to the Customs Excise Section for the supply of Excise Tax Stamps for wines.
Application for Pro-Rata Social Security Contributions (SSC) Class II Rate	B'din il-formola nisa li jimpjegaw lilhom infushom fuq bażi part-time, studenti full-time u pensjonanti li jimpjegaw lilhom infushom fuq bażi part-time jistgħu japplikaw ghal rata ridotta tal-Kontribuzzjoni tas-Sigurtà Soċjali (Klassi II).
Application for Reduced Social Security Contributions (SSC) for Full-Time Farmers and Breeders	Through this form, full-time farmers and breeders can apply for a reduced rate for Social Security Contributions (Class II).
Causa Mortis Declaration	Transfer (Causa Mortis) is a device by which an heir is entitled, on production of evidence, to acquire a movable and/or immovable property on the death of a person.
Employer Registration on behalf of a Company or Other Body of Persons	Application to be used by a corporate body regarding the allocation of a PE number, whenever such a corporate body starts employing workers.
Expatriates Taxpayer Registration Form	This form enables an expatriate individual to be tax-registered.
Final Settlement System - Payee Statement of Earnings	Contains information on the payee's identity and other information required for income tax purposes, namely: The gross amount of the emoluments paid in respect of part-time employment and the relevant tax deducted; The gross amount paid in respect of emoluments arising from any other source and the tax deducted; The tax, if any, deducted in respect of the payee's outstanding tax liability, as directed by the Commissioner.
Final Settlement System - Payee Status Declaration	This form is to be filled conjointly by employee and employer and establishes the correct tax that is to be deducted through the Final Settlement System method.
Final Settlement System - Payer's Annual Reconciliation	This form provides information such as the number of FS3s issued, the gross amount of emoluments paid to the payees in respect of part-time employment and the tax deducted, the gross amount paid to the payees in respect of emoluments arising from other source and the tax deducted, and the total tax, if any, deducted in respect of the payees' outstanding tax liability as directed by the Commissioner.
Fringe Benefits - Application for a Reduced Rate for Point to Point Service or Delivery	The employer is required to apply on the FB2 form in order to have the private car use value reduced to 0% when the car is solely or mainly used for point-to-point service. A point-to-point service exists when the relevant car is heavily used for business purposes such as in the case when an employee is required to deliver goods or services or provide transport to clients and other employees.
FSS Service Registration	This registration applies to a person (individual, company, or firm) wishing to submit FSS forms electronically over the Internet using the service provided by the Inland Revenue Department. The person may also authorise an employee or official to use this service.
Notice of Inter Vivos	Notice regarding the transfer of immovable property by means of an agreement in terms of the Duty on Documents and Transfers Act.
Payment of Tax Under-Deducted from Part-Time Work	This service enables the payment of tax under-deducted from part-time work to be effected by the employee by 31 December of the relative year of assessement.
PE Number De-Activation Form	This form enables employers to de-register from such status. Prior to such de-activation the employer is obliged to comply with the relevant Final Settlement System's requisites regarding the termination of his employees' employment.
PE Number Re-Activation Form	Enables a temporarily de-activated employer to be re-assigned his/her original PE (Permission to Employ) number once s/he continues to employ.
Promise of Sale or of a Transfer of Immovable Property	Notice to be filled upon the promise of sale of a transfer of immovable property or any real right thereon for the purpose of Article 3(6) of the Duty on Documents and Transfers Act.
Provisional Tax (P.T.) Reduction Form	This service enables a Provisional Tax (PT) qualifying taxpayer to reduce the PT benchmark.
Registration as Tax Representative	An application to be used by persons who can act as Tax Practitioners, in order to apply with the Commissioner for Revenue to nominate persons as representatives in connenction with the provision of electronic services over the internet.
Registration by an Individual as an Employer	Application to be used by an individual regarding the allocation of a PE number, whenever such individual starts employing workers.
Registration of Trust for the Purposes of the Income Tax Acts	This service enables a Trust to be registered for Income Tax purposes.
Request for Remission of Additional Tax and Interest	Through this form, taxpayers can make a request for the reduction or remission of interest and additional taxes for income tax.
Social Security Contribution Refund 15(7)	This service refers to a refund of Social Security contributions to self-employed persons who are over the age of 45 and were previously unemployed for a period of 5 years.
Social Security Contribution Refund 15(8)	This service relates to a refund of Social Security contributions to employers whose employee/s benefit from the 14th week of maternity leave.
Termination of Authorisation of Tax Representative	An application to be used by Tax Practitioners in order to request to terminate any authorisation in connection with the provision of electronic services over the internet.
Part-Time Employment (TA23)	The taxpayer will be able to submit data related to Part-time employment and settle the payment accordingly.
Part-Time Self Employment	The taxpayer will be able to submit data related to Part-time Self-Employement and settle the payment accordingly.
Social Security Contributions Class 2	Self-employed individuals will be able to pay his/her Social Security Contributions through the online payments facility.
Submit FS5	Employers will be able to submit the monthly report related to FSS Tax and SSC deductions by means of the FS5 form. Employers will also be able to settle monthly FS5 payments online.
Tax on Rents	The taxpayers will submit data related to their Rental Income and will pay 15% tax.
VAT Payment	The taxpayers will be able to pay the VAT due, along with the submission of the VAT return.
Certify (Tax Credits)	This scheme is intended to encourage eligible undertakings to continuously improve the quality of their products, services and processes through the attainment of industry recognised certifications. The scheme is intended to boost awareness of the added value that may be achieved through certification when competing in international markets.
Investment Tax Credits	Investment Aid Tax Credits are intended to sustain the regional industrial and economic development of Malta. This measure facilitates initial investments by encouraging the setting up of new establishments and the expansion and development of existing businesses.

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