Malta | Are your FS3s and FS7 declarations going online?

In an IRD circular submitted to all employers late in January 2018 it was announced that all employers submitting more than 9 annual FS3s for 2018 are to submit the FSS Forms online on a mandatory basis using the appropriate electronic spreadsheets provided by the department.

All employers are obliged to declare all their employees’ wages, salaries, fringe benefits, deductions and maternity fund contributions to the Inland Revenue Department on a yearly basis.  While employers employing 9 or less employees may follow the usual manual procedures these may also opt to process their FS3s and FS7 online.

The Employers who opt to use the online system need to complete the spreadsheets provided by the department in the appropriate downloads section.

How will it affect you?

  • Employers would need to Register for an e-ID to access the FSS Online Services unless they have one already
  • Employers would need to submit a CFR03 Form to the department to submit the FSS Forms online, or
  • Authorise a Tax Practitioner to submit the FSS Forms online on their behalf – CFR02 Form need to be submitted to authorise a Tax Practitioner

Download Spreadsheets and information documents for online submission:

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Downloads:
[icon name=”download” iconsize=”small” iconcolor=”” background=”true” backgroundcolor=”” ] FS3
[icon name=”download” iconsize=”small” iconcolor=”” background=”true” backgroundcolor=”” ] Non-barcoded FS7,
[icon name=”download” iconsize=”small” iconcolor=”” background=”true” backgroundcolor=”” ] FS5
[icon name=”link” iconsize=”small” iconcolor=”” background=”true” backgroundcolor=”” ] FSS Forms page

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