MT
MUTUAL ASSISTANCE FOR THE RECOVERY OF CLAIMS RELATING TO TAXES, DUTIES AND OTHER MEASURES ORDER
Table of Provisions (26)
Statutory Text (26 Articles)
MUTUAL ASSISTANCE FOR THE RECOVERY
OF CLAIMS RELATING TO TAXES, DUTIES
AND OTHER MEASURES)
SUBSIDIARY LEGISLATION 460.08
MUTUAL ASSISTANCE FOR THE RECOVERY
OF CLAIMS RELATING TO TAXES, DUTIES
AND OTHER MEASURES ORDER
1st January, 2012 *
LEGAL NOTICE 153 of 2012, as amended by Legal Notice 237 of 2025.
The title of this Order is the Mutual Assistance for the
Recovery of Claims relating to Taxes, Duties and other Measures
Order.
Substituted by
(article 6(1))
L.N. 237 of 2025.
Request for information
Request for Information
Reference : MT_RA_aaaaaaaaaaaa_rrrrrrrrrrrr_20250724_x(xxx)_RI
0. REQUEST FOR INFORMATION
24/07/2025
Issue date
Based on
Nature of the claim(s) concerned
1. STATE OF THE APPLICANT AUTHORITY
A. Applicant authority
B. Office initiating the request
MT - Malta
State
Name
Name
Address
Telephone
Postcode
Reference of the
Town
file
Telephone
Name of the
official dealing
with the
Reference of the
request
file
Language skills
Name of the
official dealing
with the
request
2. STATE OF THE REQUESTED AUTHORITY
A. Requested authority
B. Office handling the request
State
Name
Name
Address
Telephone
Postcode
Reference of
Town
the file
Telephone
Name of the
official dealing
with the
Reference of
request
the file
Language skills
Name of the
official dealing
with the
request
3. INFORMATION RELATING TO THE REQUEST
A similar request is sent to the following competent authority(ies) within the State of the requested authority
A similar request is sent to the following competent authority(ies) within the following State(s)
I, applicant authority, ask the requested authority not to inform the person(s) concerned about this request.
I, applicant authority, confirm that the information to be received will be subject to the secrecy provisions defined in the legal
basis quoted above.
4. INFORMATION RELATING TO THE PERSON CONCERNED
A. Information is requested with regard to
this natural person or
other
B. Liability: the person concerned is
the principal debtor
a co-debtor
a person other than the (co-)debtor, liable for settlement of the taxes, duties and other measures, or for other claims relating to
these taxes, duties and other measures under the laws in force in the applicant State
a person other than the (co-)debtor, holding assets belonging to, or having debts towards, the (co-)debtor or to any other person
liable
a third party which may become affected by enforcement measures concerning other persons
C. Other relevant information concerning the above person
Bank account number
Car information on
Estimated or provisional amount or
precise amount of the claim(s)
Other information
5. INFORMATION REQUESTED
Information about the identity of the person concerned (for natural persons: full name, date and place of birth; for others
name and legal status)
Information about the address
Information about the income and assets for recovery
Information about the heirs and/or legal successors
Other information
6. FOLLOW-UP OF THE REQUEST FOR INFORMATION
1. I, requested authority,
acknowledge receipt of the request.
2. I, requested authority,
invite the applicant authority to complete the request with the following additional information
3. I, requested authority,
have not yet received the additional information required and will close your request if I do not receive this
information before
4. I, applicant authority,
a) provide on request the following additional information
b) am not able to provide the requested additional information, because
5. I, requested authority,
acknowledge receipt of the additional information and am now in a position to proceed.
6. I, requested authority, do not provide assistance and close the case because
a) I do not have competence for any of the claims to which the request relates.
b) the claim is more than 5 years old.
c) the amount of the claim is below the threshold.
d) I am not able to obtain this information for the purpose of recovering similar national claims.
e) this would disclose a commercial, industrial or professional secret.
f) the disclosure of this information would be liable to prejudice the security or be contrary to the public policy of the
State.
g) the applicant authority did not provide all the required additional information.
h) other reason
7. I, applicant authority,
ask to be informed about the present status of my request.
8. I, requested authority, cannot provide the information now because
a) I have asked information from other public bodies
b) I have asked information from a third party
c) I am arranging a personal call
d) other reason
9. The requested information cannot be obtained because
a) person concerned is not known
b) insufficient data for identification of person concerned
c) person concerned has moved away, address unknown
d) the requested information is not available
e) other reason
10. I, requested authority,
transmit the following part of the requested information
11. I, requested authority, transmit all (or the final part of) the requested information
a) identity confirmed
b) address confirmed
c) following data about the person concerned have changed (or are added)
d) financial situation
e) debt disputed
f) debtor deceased on
g) name and address of heirs/will executor
h) other comments
i) I recommend proceeding with recovery procedures
j) I recommend not proceeding with recovery procedures
12. I, applicant authority,
withdraw my request for information.
13. Other comments
from applicant authority or
from requested authority
MUTUAL ASSISTANCE FOR THE RECOVERY
OF CLAIMS RELATING TO TAXES, DUTIES
AND OTHER MEASURES)
The scope of this Order is to implement Directive 2010/24/
EU concerning mutual assistance for the recovery of claims
relating to taxes, duties and other measures, and to repeal the
Implementation of Directive 76/308/EEC (Mutual Assistance for
the Recovery of Claims relating to Certain Levies, Duties, Taxes
and other Measures) Order, 2004.
Substituted by
(article 8(1))
L.N. 237 of 2025.
Request for notification
Request for Notification
Reference : MT_RA_aaaaaaaaaaaa_rrrrrrrrrrrr_20250512_x(xxx)_RN
0. REQUEST FOR NOTIFICATION
12/05/2025
Issue date
Based on
Nature of the claim(s) concerned
1. STATE OF THE APPLICANT AUTHORITY
A. Applicant authority
B. Office initiating the request
MT - Malta
State
Name
Name
Address
Telephone
Postcode
Reference of the
Town
file
Telephone
Name of the
official dealing
with the
Reference of the
request
file
Language skills
Name of the
official dealing
with the
request
2. STATE OF THE REQUESTED AUTHORITY
A. Requested authority
B. Office handling the request
State
Name
Name
Address
Telephone
Postcode
Reference of
Town
the file
Telephone
Name of the
official dealing
with the
Reference of
request
the file
Language skills
Name of the
official dealing
with the
request
3. INFORMATION RELATING TO THE REQUEST
A similar request is sent to the following competent authority(ies) within the State of the requested authority
Final date for notification of these documents in order to avoid problems with the limitation period (if necessary)
Date before which notification is requested (this date will be mentioned in the Uniform Notification Form communicated to the
addressee; see box B of the Uniform Notification Form)
Other comments
4. IDENTIFICATION OF THE ADDRESSEE OF THE NOTIFICATION AND OTHER PERSONS CONCERNED
A. This request is made in relation to
this natural person or
other
B. The addressee of the notification is considered to be
the principal debtor
a co-debtor
a person other than the (co-)debtor, liable for settlement of the taxes, duties and other measures, or for other claims relating to
these taxes, duties and other measures under the laws in force in the applicant State
a person other than the (co-)debtor, holding assets belonging to, or having debts towards, the (co-)debtor or to any other person
liable
a third party which may become affected by enforcement measures concerning other persons
5. PURPOSE OF THE NOTIFICATION
A. This notification is intended
To inform the addressee, about the document(s) to which this information document is attached.
To interrupt the period of limitation with regard to the claim(s) mentioned in the notified document(s).
To confirm to the addressee his/her obligation to pay the amounts mentioned under point D.
B. Office responsible with regard to the attached document(s)
Name
Street and number
Details of address
Postcode and town
Country
Telephone
Website
Language(s) in which this office can be
contacted
Further information about: (please note that if the directive is selected, both should normally be selected)
the notified document(s)
and/or the possibility to contest the obligations
can be obtained from
the office mentioned here above.
the following office
6. DESCRIPTION OF THE NOTIFIED DOCUMENT(S)
(this box can be multiplied)
A. Reference number
Reference number
__/__/____
Date of establishment
B. Nature of the notified document
Tax assessment.
Payment order.
Decision following an administrative appeal.
Other administrative document
Judgment/order of
Other judicial document
C. Name of the claim(s) concerned
D. Nature of the claim(s) concerned
E. Amount of the claim(s) concerned, in
EUR
__ EUR
Principal amount
__ EUR
Administrative penalties and
fines
__ EUR
Interest up to
__ EUR
Costs up to
__ EUR
Fees for certificates and
similar documents issued in
connection with administrative
procedures related to the tax/
duty mentioned under point D
__ EUR
Total amount for this (these)
claim(s)
F. The total amount of the claim should be paid
before
within
days following the date of this notification.
without any further delay.
This payment should be made to
Holder of the bank account
International Bank Account Number
(IBAN)
Bank Identification Code (BIC)
Name of the bank
Reference to be used for the
payment
G. The addressee can reply to the document(s) that is (are) notified.
Last day for replying
Time period for replying
Name and address of the authority to whom a reply can be sent
H. Possibility of contesting
The period to contest the claim or the notified document(s) has already come to its end.
Last day for contesting the claim
Time period to contest the claim
The addressee should be informed that the enforcement may start before the end of the contestation period.
I. Other information (this will appear in the UNF)
7. FOLLOW-UP OF THE REQUEST FOR NOTIFICATION
1. I, requested authority,
acknowledge receipt of the request.
2. I, requested authority,
invite the applicant authority to complete the request with the following additional information
3. I, requested authority,
have not yet received the additional information required and will close your request if I do not receive this
information before
4. I, applicant authority,
a) provide on request the following additional information
b) am not able to provide the requested additional information, because
5. I, requested authority,
acknowledge receipt of the additional information and am now in a position to proceed.
6. I, requested authority, do not provide assistance and close the case because
a) I do not have competence for any of the claims to which the request relates.
b) the claim is more than 5 years old.
c) the amount of the claim is below the threshold.
d) the applicant authority did not provide all the required additional information.
e) other reason
7. I, applicant authority,
ask to be informed about the present status of my request.
8. I, requested authority, certify
that the above-mentioned document(s) (see box 6) has (have) been notified to the natural person/other referred to in box
4, with legal effect according to the national legislation of the State of the requested authority, on
that the above-mentioned document(s) could not be notified to the person concerned for the following reasons
9. I, applicant authority,
withdraw my request for notification.
10. Other comments
From applicant authority or
from requested authority
MUTUAL ASSISTANCE FOR THE RECOVERY
OF CLAIMS RELATING TO TAXES, DUTIES
AND OTHER MEASURES)
For the purpose of this Order, unless the context otherwise
requires
"Act" means the European Union Act;
"applicant authority" means a central liaison office, a liaison
office or a liaison department of a Member State which makes a
request to the requested authority in Malta for assistance
concerning a claim relating to taxes, duties or other measures
which are due in the applicant Member State
Provided that when the taxes, duties or other measures are
due in Malta, the central liaison office designated under article 4(3)
shall act as an applicant authority for Malta;
"Commission" means the European Commission of the European
Union;
"competent authority" means the Minister responsible for finance
established by article 4;
"the Directive" means Council Directive 2010/24/EU of 16
March 2010 concerning mutual assistance for the recovery of
claims relating to taxes, duties and other measures;
"electronic means" means the use of electronic equipment for the
processing including digital compression, and storage of data, and
employing wires, radio transmission, optical technologies or other
electromagnetic means;
"Member State" means one of the States referred to in the
definition "the Treaty" contained in article 2(1) of the Act;
"the Minister" means the Minister responsible for finance;
"public employee" means a public officer and an employee of a
government agency or entity in terms of article 2 of the Public
*See article 1(2) of this Order, as originally promulgated.
MUTUAL ASSISTANCE FOR THE RECOVERY
OF CLAIMS RELATING TO TAXES, DUTIES
AND OTHER MEASURES)
Administration Act;
"requested authority" means the central liaison office designated
under article 4(3), to which a request for assistance is made by an
applicant authority of another Member State
Provided that when the taxes, duties or other measures are
due in Malta, the requested authority is the central liaison office,
liaison office or liaison department of the requested Member State
to which a request for assistance is made from the applicant
authority in Malta;
"request for assistance" means a request submitted by an
applicant authority to a requested authority for information,
notification, recovery or the issue of precautionary measures in
relation to taxes, duties or other measures which are due in the
applicant’s Member State;
"taxes, duties and other measures" means
(a) all taxes and duties of any kind levied by or on behalf
of a Member State or of its territorial or administrative
subdivisions, including the local authorities, or on
behalf of the European Union;
(b) refunds, interventions and other measures forming part
of the system of total or partial financing of the
European Agricultural Guarantee Fund and the
European Agricultural Fund for Rural Development,
including sums to be collected in connection with
these actions;
(c) levies and other duties provided for under the common
organization of the market for the sugar sector;
(d) administrative penalties, fines, fees and surcharges
imposed by the administrative authorities that are
competent to levy the taxes or duties concerned or
carry out administrative enquiries or judicial bodies at
the request of those administrative authorities, relating
to claims for which mutual assistance has been
requested under paragraphs (a) to (c);
(e) fees for certificates and similar documents issued in
connection with administrative procedures related to
taxes and duties;
(f)
interests and costs relating to claims for which mutual
assistance has been requested in accordance with
paragraphs (a) to (e)
Provided that the following shall not amount to taxes,
duties and other measures
(i)
social security contributions;
(ii)
fees not referred to under paragraphs (d) to (f);
(iii)
amounts due which are contractual in character;
(iv)
criminal penalties imposed on the basis of a
public prosecution or other criminal penalties
MUTUAL ASSISTANCE FOR THE RECOVERY
OF CLAIMS RELATING TO TAXES, DUTIES
AND OTHER MEASURES)
not covered by paragraph (a).
Substituted by
(article 8(1))
L.N. 237 of 2025.
Uniform Notification Form providing information
about notified documents
Direct Notification Form
Reference : MT_aaaaaaaaaaaa_20240311_DNF
This document is used for notification by competent tax authorities of the State mentioned below. It provides information about the
accompanying document(s) hereby notified to you.
providing information about notified document(s)
MT - Malta
Sending State
aaaaaaaaaaaa
Sending Reference
The purpose of this notification, the description of the notified document(s), contact details of the responsible office(s) and
information about your rights and obligations are mentioned below.
B. PURPOSE OF THE NOTIFICATION
This notification is intended
To inform the addressee, about the document(s) to which this information document is attached.
To interrupt the period of limitation with regard to the claim(s) mentioned in the notified document(s).
To confirm to the addressee his/her obligation to pay the amounts mentioned under point D.
Please note that in case of non-payment, the authorities may take enforcement and/or precautionary measures to ensure the
recovery of the claim. This may cause extra costs charged to the addressee.
You are the addressee of this notification, as you are considered to be
the principal debtor
a co-debtor
a person other than the (co-)debtor, liable for settlement of the taxes, duties and other measures, or for other claims relating to
these taxes, duties and other measures, under the laws in force in the applicant State
a person other than the (co-)debtor, holding assets belonging to, or having debts towards, the (co-)debtor or to any other person
liable
a third party which may become affected by enforcement measures concerning other persons
C. OFFICE(S) RESPONSIBLE FOR THE NOTIFIED DOCUMENT(S)
Office responsible with regard to the attached document(s)
Name
Street and number
Details of address
Postcode and town
Country
Telephone
Website
Language(s) in which this office can be
contacted
Further information about
the notified document(s)
and/or the possibility to contest the obligations
can be obtained from
the office mentioned here above.
the following office
D. DESCRIPTION OF THE NOTIFIED DOCUMENT(S)
Document 1
A. Reference number
Reference number
__/__/____
Date of establishment
B. Nature of the notified document
Tax assessment.
Payment order.
Decision following an administrative appeal.
Other administrative document
Judgment/order of
Other judicial document
C. Name of the claim(s) concerned
D. Nature of the claim(s) concerned
E. Amount of the claim(s) concerned, in
EUR
__ EUR
Principal amount
__ EUR
Administrative penalties and
fines
__ EUR
Interest up to
__ EUR
Costs up to
__ EUR
Fees for certificates and
similar documents issued in
connection with administrative
procedures related to the tax/
duty concerned
__ EUR
Total amount for this (these)
claim(s)
F. The amount mentioned under point E. should be paid
before
within
days following the date of this notification.
without any further delay.
This payment should be made to
Holder of the bank account
International Bank Account Number
(IBAN)
Bank Identification Code (BIC)
Name of the bank
Reference to be used for the
payment
G. The addressee can reply to the document(s) that is (are) notified.
Last day for replying
Time period for replying
Name and address of the authority to whom a reply can be sent
H. Possibility of contesting
The period to contest the claim or the notified document(s) has already come to its end.
Last day for contesting the claim
Time period to contest the claim
Please note that the recovery may begin before the end of the contestation period.
I. Other information
MUTUAL ASSISTANCE FOR THE RECOVERY
OF CLAIMS RELATING TO TAXES, DUTIES
AND OTHER MEASURES)
Substituted by
(1) For the purpose of this Order, the competent authority
in Malta is the Minister responsible for finance or any other person
or persons designated by the Minister by means of an order in
writing
Provided that the Minister may designate different persons
to act as the competent authority for different types of taxation or
for different purposes of this Order.
(2) The competent authority shall be responsible for the
organizational structuring and supervision of the offices competent
with mutual assistance under this Order.
(3) In the discharge of its duty under subarticle (2), the
competent authority shall designate
(a) a central liaison office to serve as the main contact
with other Member States in the field of mutual
assistance covered by this Order;
(b) liaison offices to be responsible for contacts with other
Member States concerning mutual assistance with
regard to one or more categories of taxes and duties.
(4) For the better fulfilment of its functions under this Order,
the competent authority shall have all the powers necessary in order
to p erfo rm su ch fu nctio ns and t o do all thing s that may b e
necessary for or ancillary to the performance of those functions,
including the power to request and obtain information and other
assistance from any public employee.
L.N. 237 of 2025.
(articles 9(1) and 11(1))
Request for recovery and, or precautionary measures
REQUEST FOR RECOVERY AND/OR PRECAUTIONARY MEASURES
Reference : MT_RA_aaaaaaaaaaaa_rrrrrrrrrrrr_20250512_x(xxx)_RR
0. REQUEST FOR RECOVERY AND/OR PRECAUTIONARY MEASURES
12/05/2025
Issue date (initial date of this request)
Based on
Nature of the claim(s) concerned
1. STATE OF THE APPLICANT AUTHORITY
A. Applicant authority
B. Office initiating the request
MT - Malta
State
Name
Name
Address
Telephone
Postcode
Reference of the
Town
file
Telephone
Name of the
official dealing
with the
Reference of the
request
file
Language skills
Name of the
official dealing
with the
request
2. STATE OF THE REQUESTED AUTHORITY
A. Requested authority
B. Office handling the request
State
Name
Name
Address
Telephone
Postcode
Reference of
the file
Town
Name of the
Telephone
official dealing
with the
request
Reference of
the file
Language skills
Name of the
official dealing
with the
request
3. INFORMATION RELATING TO THE REQUEST
The total amount of all claim(s) (inclusive of interest, penalties and costs) of this request is less than the threshold , but this
request is sent for the following reason
A similar request is sent to the following competent authority(ies) within the State of the requested authority
A similar request is sent to the following competent authority(ies) within the following State(s)
The claim(s) is (are) the subject of an instrument permitting enforcement in the applicant State.
The claim(s) is (are) not yet subject of an instrument permitting enforcement in the applicant State.
The claim(s) is (are) not contested.
The claim(s) may no longer be contested by an administrative appeal/by an appeal to the courts.
The claim(s) is (are) contested but the laws, regulations and administrative practices in force in the State of the applicant
authority allow recovery of a contested claim.
It is obvious that there are no assets for recovery in the applicant State or that such procedures will not result in the payment
in full of the claim, and the applicant authority has specific information indicating that the person concerned has assets in the
requested State.
Recourse to recovery procedures in the applicant State would give rise to disproportionate difficulty.
Please contact me if the following specific situation occurs (by using the free text field at the end of the form)
I, applicant authority, will reimburse the sums already transferred if the outcome of the contestation , referred to in Art. 23 of
the Regulation implementing Directive 2010/24/EU (or corresponding provision of other agreement)is favourable to the party
concerned.
Sensitive case
4. PAYMENT INSTRUCTIONS
4.A Please remit the amount of the claim recovered to
International Bank Account Number
(IBAN)
Bank Identification Code (BIC)
Name of the bank
Name of the account holder
Address of the account holder
Payment reference to be used at the
transfer of the money
4.B Payment by instalment is
acceptable without further consultation.
only acceptable after consultation (please use box 7, point 20 for this consultation).
not acceptable.
5. INFORMATION ABOUT THE PERSON CONCERNED BY THE REQUEST
5.A Recovery/precautionary measures are requested with regard to
this natural person or
other
Other information concerning this person
5.B Other relevant information concerning this request and/or person
1. The following person(s) is (are) co-debtor(s)
2. The following person(s) is (are) holding assets belonging to the person concerned by this request
3. The following person(s) is (are) having debts towards the person concerned by this request
4. There is (are) (an) other person(s) than the person concerned by this request, who is (are) liable for settlement of the
taxes, duties and other measures, or for other claims relating to these taxes, duties and other measures
6. DESCRIPTION OF THE CLAIM(S)
6.A Currency of the State where this document is issued
EUR
Currency of the State where this
document is issued
Currency of the State where recovery
actions will be taken
6.B Claim 1
B. The claim(s) mentioned below is (are) to be considered as
the initial claim(s), subject of an instrument permitting enforcement in the requested State.
the revised claim(s), subject of a revised instrument permitting enforcement in the requested State.
C. Identification of the claim(s)
1.Reference
2.Nature of the claim(s) concerned
3.Name of the tax/duty concerned
4.Period or date concerned
Period
Date
5.Date of establishment of the claim
6.Date on which enforcement becomes possible
7.Last day of the limitation period: (will not be copied into the printed version of the UIPE)
8.Amount of the claim still due
Initially due (optional)
Still due
Principal amount
Administrative
penalties and fines
Interest till date
before the day the
request is sent
Costs till date before
the day the request is
sent
Fees for certificates
and similar documents
issued in connection
with administrative
procedures related
to the tax/duty
concerned
Total amount of this
__ EUR
__ EUR
claim
9.Date of notification of the initial instrument permitting enforcement in the applicant State (Malta)
Date
No date available.
10.Further information concerning the claim:The office responsible of the assessment of the claim
Name
Street and number
Details of address
Postcode and town
Country
Telephone
Website
Language(s) in which this office can be
contacted
Further information concerning the claim or the possibilities for contesting the payment obligation can be obtained from
the office indicated here above.
the following office responsible for the Uniform Instrument Permitting Enforcement
11.Identification of the persons concerned in the national instrument(s) permitting enforcement and in the UIPE(s)
a. The UIPE should mention the person to whom this request relates (see box 5 A).
b. The following other person(s) should also be mentioned
D. Other information with regard to this claim (this will be copied in the UIPE)
E. Additional information concerning the claim (this will not be copied in the UIPE)
F.
The next claim is to be added to the same UIPE accompanying this request.
The next claim must be put in another UIPE accompanying the same request.
G. Total number of claims: 1
H. Overall total amount of the claim(s)
In the currency of the
In the currency of the
In EUR
applicant State
requested State
Overall total of principal
__ EUR
__
__ EUR
amount
Overall total of
__ EUR
__
__ EUR
administrative penalties and
fines
Overall total of interest till
__ EUR
__
__ EUR
date before the day the
request is sent
Overall total of costs till
__ EUR
__
__ EUR
date before the day the
request is sent
Overall total of fees
__ EUR
__
__ EUR
for certificates and
similar documents
issued in connection with
administrative procedures
related to the tax/duty
concerned
Overall total amount of the
__ EUR
__
__ EUR
claim(s)
7. FOLLOW-UP OF THE REQUEST
1. I, requested authority,
acknowledge receipt of the request.
2. I, requested authority,
invite the applicant authority to complete the request with the following additional information
3. I, requested authority,
have not yet received the additional information required and will close your request if I do not receive this
information before
4. I, applicant authority,
a) provide on request the following additional information
b) am not able to provide the requested additional information, because
5. I, requested authority,
acknowledge receipt of the additional information and am now in a position to proceed.
6. I, requested authority, do not provide assistance and close the case because
a) I do not have competence for any of the claims to which the request relates.
b) I do not have competence for the following claim(s) of your request (indicate the letter of the tax/duty concerned)
c) the claim is more than 5 years old.
d) the total amount is less than the threshold foreseen in the applicable legal instrument.
e) the applicant authority did not provide all the required additional information.
f) other reason
7. I, applicant authority,
ask to be informed about the present status of my request.
8. I, requested authority, will not take the requested action(s), for the following reasons
a) my national legislation and practice does not allow recovery measures for claims that are contested.
b) my national legislation and practice does not allow precautionary measures for claims that are contested.
9. I, requested authority, have conducted the following procedures for recovery and/or precautionary measures
a) I established contact with the debtor and requested payment on
b) I am negotiating payment by instalment.
c) the following payment by instalment has been agreed
d) I have commenced enforcement procedures on
e) I have commenced precautionary measures on
f) I, requested authority, inform the applicant authority that the measures which I have taken (described under point c
and/or d and/or e above) have the following effect on the period of limitation
g) I, requested authority, inform the applicant authority that suspension, interruption or prolongation of the period of
limitation is not possible under the laws of the requested State.
I ask the applicant State to confirm whether the measures which I have taken (described under point c and/or d and/or e
above) have interrupted, suspended or prolonged the time limit for recovery and, if so, what the new time limit is.
10. Procedures are still going on. I, requested authority,
will inform applicant authority when changes occur.
11. I, applicant authority, confirm that
a) as a result of the action mentioned under point 9, the time limit has been changed. The new time limit is indicated in box
6 C 7.
b) my national laws do not provide for the suspension, interruption or prolongation of the period of limitation.
12. I, requested authority, inform the applicant authority that
a) the claim has been fully recovered on
b) the claim has been partly recovered on
c) precautionary measures have been taken.
13. I, requested authority, confirm that all or part of the claim could not be recovered/precautionary measures
will not be taken, and the case will be closed because
a) the person concerned is not known.
b) the person concerned is known, but moved to
c) the person concerned is known, but moved to an unknown address.
d) the person concerned is deceased on
e) debtor/co-debtor is insolvent.
f) debtor/co-debtor is bankrupt and the claim has been lodged.
g) debtor/co-debtor is bankrupt/no recovery possible.
h) others
14. I, applicant authority,
confirm that the case is closed.
15. I, requested authority, inform the applicant authority that I have received notification that an action has been launched
contesting the claim or the instrument permitting its enforcement and will suspend enforcement procedures. Further,
a) I have taken precautionary measures to ensure recovery of the claim on
b) I ask the applicant authority to inform me whether I should recover the claim.
c) I inform the applicant authority that the laws, regulations and administrative practices in force in the State in which I
am situated do not permit (continued) recovery of the claim as long as it is contested.
16. I, applicant authority, having been informed that an action has been launched contesting the claim or the
instrument permitting its enforcement,
a) ask the requested authority to suspend any action which it has undertaken.
b) ask the requested authority to take precautionary measures to ensure recovery of the claim.
c) ask the requested authority to (continue to) recover the claim.
17. I, requested authority, inform the applicant authority that the laws, regulations and administrative practices in force in the
State in which I am situated do not permit the action requested
under point 16(b).
under point 16(c).
(1) It shall be the function of the central liaison office to
act as a requested authority or an applicant authority, as the case
may be. It shall also be responsible for the distribution of requests
to the liaison offices according to their area of competence and to
assist liaison offices with their requests.
(2) It shall be the function of a liaison office to deal with the
requests handed over to it by the central liaison office, and to make
contact with other Member States on matters concerning mutual
assistance in its area of competence. In dealing with requests, a
liaison office shall act in accordance with its own practices or
procedures, and shall keep the central liaison office informed of the
outcome of the actions taken by it.
(3) Every communication sent by a liaison office to another
Member State shall be sent through the central liaison office.
(4)
A liaison office -
(a) who receives a request outside the competence
assigned to it by the competent authority, shall forward
the request to the competent office or department
concerned;
(b) who is unaware of the competent office or department
under paragraph (a), shall forward the request to the
central liaison office and inform the applicant
MUTUAL ASSISTANCE FOR THE RECOVERY
OF CLAIMS RELATING TO TAXES, DUTIES
AND OTHER MEASURES)
accordingly.
(5) In the fulfilment of its functions under this Order, the
central liaison office or liaison offices shall
(a) assess every request on a case by case basis;
(b) communicate with other Member States through the
use of electronic means;
(c) act efficiently;
(d) treat confidentially any information communicated to
or obtained by it in the course of its duties.
Substituted by
(article 9(1))
L.N. 237 of 2025.
Uniform Instrument Permitting Enforcement in the Requested
Member State
Uniform Instrument Permitting Enforcement
Reference : MT_aaaaaaaaaaaa_20240311_UIPE_1
0. Uniform Instrument Permitting Enforcement
MT - Malta
Applicant authority state
aaaaaaaaaaaa
Applicant authority Reference
The claim(s) mentioned below is (are) to be considered as
the initial claim(s), subject of an instrument permitting enforcement in the requested State.
the revised claim(s), subject of a revised instrument permitting enforcement in the requested State.
Malta
State where this document is issued
Disputes concerning the claim fall exclusively within the competence of the competent bodies of the applicant State (Malta). Any
such action must be brought before them in accordance with the procedural and language rules in force in the applicant State
(Malta).
The addressee of a request for recovery or precautionary measures may not rely on the notification or communication of the uniform
instrument permitting enforcement in the requested State to claim a prolongation or a re-opening of the time period to contest the
claim or the initial instrument permitting enforcement if that has been validly notified.
1. DESCRIPTION OF THE CLAIM(S) AND THE PERSON(S) CONCERNED
Currency of the State where this document is issued
EUR
Currency of the State where this document is issued
Currency of the State where recovery actions will be
taken
Exchange rate used
1 EUR
=
1 EUR
1 EUR
=
__ ###
1 EUR
=
__ ###
1 ###
=
__ EUR
Claim 1
Identification of the claim 1
1.Reference
2.Nature of the claim(s) concerned
3.Name of the tax/duty concerned
4.Period or date concerned
Period
Date
5.Date of establishment of the claim
6.Date on which enforcement becomes possible
7.Amount of the claim still due
Initially due
Still due
Still due
(optional)
(converted)
__ EUR
__ EUR
0 ###
Principal amount
__ EUR
__ EUR
0 ###
Administrative penalties and fines
__ EUR
__ EUR
0 ###
Interest till date before the day the
request is sent
__ EUR
__ EUR
0 ###
Costs till date before the day the
request is sent
__ EUR
__ EUR
0 ###
Fees for certificates and similar
documents issued in connection with
administrative procedures related to
the tax/duty concerned
Initially due
Still due
(optional)
(converted)
0 EUR
0 EUR
Total amount of this claim
8.Date of notification of the initial instrument permitting enforcement in the applicant State (Malta)
Date
No date available.
9.Further information concerning the claim:The office responsible of the assessment of the claim
Name
Street and number
Details of address
Postcode and town
Country
Telephone
Website
Language(s) in which this office can be
contacted
10.Further information concerning the claim or the possibilities for contesting the payment obligation can be
obtained from
the office indicated here above.
the following office responsible for the Uniform Instrument Permitting Enforcement
Identification of the person(s) concerned in the national instrument(s) permitting enforcement
a. The following person is mentioned in the national instrument(s) permitting enforcement
b. The following person(s) is (are) also mentioned in the national instrument(s) permitting enforcement
Overall total amount of the claim(s)
In the currency of
In the currency
the applicant State
of the requested
State
0 EUR
0 ###
Overall total amount of the claim(s)
(1) A request for information by an applicant authority to a
requested authority shall be made in the standard form provided
under the First Schedule.
(2) Upon receipt of a request for information from an applicant
authority, the requested authority shall, without prejudice to the
provisions of (3), supply to the applicant authority information
which is forseeably relevant to the recovery of the claim under this
Order, including, where necessary, carrying out administrative
enquiries to obtain such information.
(3) The following types of information may be refused to be
supplied by the requested authority
(a) information which cannot be obtained by the requested
authority for the purpose of recovering similar claims
arising in Malta;
(b) information which would disclose a commercial,
industrial or professional secret;
(c) information the disclosure of which would prejudice
the security or be contrary to the public policy of
Malta
Provided that information held by a banking or other
financial institution, a nominee, a person acting in an agency or
fiduciary capacity, or information which relates to an ownership
interest in a person, unless it may be refused by the requested
authority under paragraphs (a) to (c), shall not to be considered
privileged information and therefore shall be disclosed.
(4) When the requested authority has reason to refuse a request
for information, it shall inform the applicant authority of the
grounds of refusal without delay.
The requested authority may, with a view to promote
mutual assistance, reach an agreement with an applicant authority
whereby officials of the applicant authority may
(a) be present in the offices where the administrative
authorities of Malta carry out their duties;
(b) be present during administrative enquiries carried out
in Malta;
(c) assist the competent officials of Malta during court
MUTUAL ASSISTANCE FOR THE RECOVERY
OF CLAIMS RELATING TO TAXES, DUTIES
AND OTHER MEASURES)
proceedings in Malta; and
(d) as far as it is permissible under Maltese law, interview
individuals and examine records
Provided that the officials authorised by the applicant
authority to carry any of the functions under paragraphs (a) to (d)
shall be in possession of a written authority as to their identity and
official capacity.
(1) A request for notification of documents by an applicant
authority to a requested authority shall be made in the standard
form provided in the Second Schedule and shall be accompanied by
the Uniform Notification Form provided in the Third Schedule.
(2) Upon receipt of a request for notification made by an
applicant authority, the requested authority shall serve the Uniform
Notification Form together with the documentation provided
thereof, upon the person who is required to be notified
Provided that such Form, together with any documentation
thereof, shall be served either personally, by mail or by electronic
means, and it shall be deemed to have been served on the person
required to be notified if it has been addressed to his last known
business or private address or his verified electronic address
Provided further that where the person could not be found,
or for other reasons attributable to him, the requested authority
shall publish a notice in the Gazette and in one (1) or more daily
newspapers, to request the person to collect the documents from the
requested authority, and such Form shall be deemed to have been
duly served on the person.
(3) The requested authority shall inform the applicant authority
of any action taken following its request and the outcome of the
service process.
(4) A request for notification may only be submitted by an
applicant authority to the requesting authority if the applicant
authority is unable to notify the documents in accordance with the
rules in the applicant Member State or when such notification
would give rise to disproportionate difficulties.
(5) The provisions of sub-article (2) shall be without prejudice
to any other form of notification made by a competent authority of
the applicant Member State in accordance with the rules in force in
that Member State.
(6) A competent authority in another Member State may notify any
document directly by mail or electronically to a person in Malta..
(1)A request by an applicant authority to a requested
authority for the recovery of a claim which is subject to an
instrument permitting enforcement in the applicant Member State,
together with the Uniform Instrument Permitting Enforcement,
MUTUAL ASSISTANCE FOR THE RECOVERY
OF CLAIMS RELATING TO TAXES, DUTIES
AND OTHER MEASURES)
shall be made in the standard forms provided in the Fourth
Schedule and Fifth Schedule respectively.
(2) The request for recovery may be accompanied by other
documents relating to the claim issued in the applicant Member
State.
(3) Upon receipt of a request for recovery of a claim under sub-
article (1), the requested authority shall treat the claim as a debt
arising in Malta and shall apply the procedure established by the
Code of Organisation and Civil Procedure relating to the recovery
of debts in Malta. The requested authority shall also charge interest
for late payment according to Maltese law on the amount of the
claim as from the date on which the recovery request is received by
the requested authority
Provided that if there is no similar tax or duty in Malta to
that requested by the applicant authority, the requested authority
shall apply the procedure applicable to the recovery of tax levied
on personal income.
(4) The requested authority may refuse to assist an applicant
authority for the recovery of a claim in Malta, if the applicant
authority has not exhausted the procedural remedies in its Member
State
Provided that
(a)
where the debtor does not have assets in the
applicant Member State; or
(b)
the debtor’s assets are not sufficient to make good
for the claim in full and the applicant authority has been informed
that the debtor has assets in Malta; or
(c)
if recourse to the procedures in the applicant
Member State would give rise to disproportionate difficulties,
the applicant authority may submit a request to the
requested authority without making recourse to the recovery
procedure in its Member State.
(5) The requested authority may, in so far as is permitted under
Maltese law, allow the debtor time to settle the debt due or permit
the debtor to settle his dues by instalments subject to the payment
of interest charged from the date of service to the date of the
effective payment.
(6)
The requested authority shall
(a)
inform the applicant authority regarding
MUTUAL ASSISTANCE FOR THE RECOVERY
OF CLAIMS RELATING TO TAXES, DUTIES
AND OTHER MEASURES)
(i)
the action taken relating to the execution of
the request for recovery; and
(ii)
its decision in accordance with sub-article
(9); and
(b)
remit to the applicant authority the amount
recovered with respect to the claim and any interest attached
thereto.
(7) Costs incurred by the requested authority during the
recovery of a claim shall be recovered from the debtor and shall be
retained by the requested authority.
(8) Any information which the applicant authority may have,
following its submission of a request to the requested authority, shall be
forwarded by the applicant authority to the requested authority without
delay.
(1) A request made under article 9 may be amended or
withdrawn. The applicant authority shall inform the requested
authority about the amendment or withdrawal, and the reasons
which led to such amendment or withdrawal.
(2) Where the amendment of the request is due to a decision
given by the competent court of the applicant authority, the
applicant authority shall communicate the decision to the requested
authority together with a Revised Uniform Instrument Permitting
Enforcement in the requested Member State as provided in the Fifth
Schedule. The requested authority shall proceed with taking
further recovery measures on the basis of the revised instrument.
(3) The revised instrument permitting enforcement may be
accompanied by other documents relating to the claim made in the
applicant Member State.
(4) Where the requested authority has taken recovery or
precautionary measures on the basis of the original uniform
instrument permitting enforcement, recovery or precautionary
measures may be continued on the basis of the revised instrument
Provided that the amendment of the request is not due to the
invalidity of the initial instrument permitting the enforcement in
the applicant Member State or the original uniform instrument
permitting enforcement in the requested Member State.
(5) The provisions of article 9(1) and (2) and article 12 shall,
mutatis mutandis, apply to the revised instrument issued by the
applicant Member State.
(1) A request by an applicant authority to a requested
authority for the issue of precautionary measures shall be made in
the standard form provided under the Fourth Schedule.
(2) The request for the issue of precautionary measures shall be
accompanied by the document drawn up for permitting
precautionary measures in the applicant Member State. Supporting
MUTUAL ASSISTANCE FOR THE RECOVERY
OF CLAIMS RELATING TO TAXES, DUTIES
AND OTHER MEASURES)
documents to the claim may also be attached to the request.
(3) The requested authority shall, upon receipt of a request for
recovery of a claim under subarticle (1), treat the claim as a debt
arising in Malta, and shall secure the rights of that Member State
with respect to that claim by means of one or more of the
precautionary acts listed in article 830 of the Code of Organization
and Civil Procedure, and the relevant provisions of that Code shall
apply.
(4) The requested authority shall accede to the request by the
applicant authority under subarticle (1) where
(a) a claim or the instrument permitting the enforcement
in the applicant Member State is contested at the time
when the request is made; or
(b) the claim is not yet the subject of an instrument
permitting enforcement in the applicant Member State,
however precautionary measures are possible, in
similar situations, under the law of the applicant
Member State.
(5) The provisions of article 9(3), (10)(a)(i) and (12), article 10
and article 12 shall, mutatis mutandis, apply to this request.
(1) Any person who feels aggrieved by -
(a) a claim raised against him by the applicant Member
State;
(b) the initial instrument permitting enforcement in the
applicant Member State;
(c) the validity of the notification made by a competent
authority of the applicant Member State;
(d) the uniform instrument permitting enforcement in the
requested Member State;
(e) the enforcement measures taken in the requested
Member State; and
(f)
the validity of a notification made by a competent
authority of the requested Member State,
may seek redress before the competent court in terms of subarticles
(2) and (3).
(2) It shall be the competence of the courts of the applicant
Member State to determine claims relating to subarticle (1)(a) to
(d).
(3) It shall be the competence of the courts of the requested
Member State to determine claims relating to subarticle (1)(e) and
(f).
(4) When an interested party seeks redress in terms of
subarticle (2), the applicant authority shall inform the requested
authority regarding the submission of the proceedings, the extent to
which the claim is being contested, and whether the requested
authority is to recover the contested claim or part thereof.
MUTUAL ASSISTANCE FOR THE RECOVERY
OF CLAIMS RELATING TO TAXES, DUTIES
AND OTHER MEASURES)
(5) Upon receipt of the information from the applicant
authority or from the interested party concerned, the requested
authority shall suspend the enforcement procedure in relation to the
part of the contested claim, unless it has specifically been requested
by the applicant authority to recover the contested claim or part
thereof in terms of subarticle (4)
Provided that the recovery of the claim or part thereof is
permissible under Maltese law, and the request submitted is
justified by the applicant authority
Provided further that if the contestation is decided in favour
of the debtor, the applicant authority shall reimburse to the
requested authority any sums recovered and any other
compensation due according to Maltese law.
(6) Without prejudice to subarticle (5) and to article 10, the
requested authority may, at the request of the applicant authority or
when it deems it necessary, take all the necessary precautionary
measures in terms of Maltese law, to ensure the recovery of the
debt due.
(7)
(a) When a mutual agreement procedure has been initiated
by the competent authorities of the applicant Member
State or the requested Member State, and the outcome
of the procedure may affect the claim in respect of
which assistance has been requested, the recovery
measures shall be suspended or stopped until that
procedure has been terminated.
(b) When the recovery measure has been suspended or
stopped in terms of paragraph (a), the requested
authority may take precautionary measures to
guarantee the recovery.
(c) Without prejudice to paragraph (a), recovery measures
shall not be suspended or stopped in case of immediate
urgency due to fraud or insolvency.
(1) The requested Member State may refuse to grant
assistance to a request submitted by an applicant authority
(a) in accordance with the provisions of articles 9 to 12, if
the recovery of the claim, in relation to the situation of
the debtor, would create serious economic or social
difficulties in the requested Member State;
(b) in accordance with the provisions of articles 6 to 12, if
the request for assistance is in relation to a claim
which was due in the applicant Member State five
years prior to the date of the initial request
Provided that where the claim or the initial instrument
permitting enforcement in the applicant Member State is contested,
the prescription period of five years shall commence to run from
the date when it is established in the Member State that the claim or
the initial instrument permitting enforcement may no longer be
contested
MUTUAL ASSISTANCE FOR THE RECOVERY
OF CLAIMS RELATING TO TAXES, DUTIES
AND OTHER MEASURES)
Provided further that in the case relating to a postponement
of payment or instalment plan granted by the competent authority
of the applicant Member State, the prescription period of five years
shall commence to run on the termination of the payment period,
and provided that ten years have not elapsed since the date when
the claim was due in the applicant Member State.
(2) The requested Member State may also refuse to grant
assistance to a request submitted by an applicant authority in
relation to a claim of under one thousand five hundred euro
(€1,500).
(3) Where the requested authority refuses to grant assistance in
terms of subarticles (1) and (2), it shall inform the applicant
authority of the ground of refusal.
(1) Prescription shall be regulated by the laws of the
applicant Member State.
(2) Any action taken in the recovery of claims by or on behalf
of the requested authority in pursuance of a request for assistance,
which -
(a) leads to the suspension, interruption or prolongation of
prescription according to the laws of Malta, shall be
binding on the applicant Member State as long as the
applicant Member State recognizes similar causes
under its laws;
(b) does not lead to the suspension, interruption or
prolongation of prescription according to the laws of
Malta, but could have had the same effect in the
applicant Member State had such action been carried
out by the applicant authority in its Member State,
shall be deemed to have been taken in the applicant
Member State.
(3) The provisions of subarticle (2) shall be without prejudice
to any measure which the authorities of the applicant Member State
may take to suspend, interrupt or prolong prescription in
accordance with the laws of the applicant Member State.
(4) The applicant authority and requested authority shall
inform each other regarding any action taken which could have an
e ff e c t o n t h e s u s p e n s i o n , i n t e r r u p t i o n o r p r o l o n g a t i o n o f
prescription in relation to claims for which recovery or
precautionary measures were requested.
(1) No costs shall be due between the applicant authority
and the requested authority for assistance given in pursuance of this
Order.
(2)
Without prejudice to the provisions of subarticle (1)
(a) an agreement may be reached between the applicant
authority and the requested authority for the
reimbursement of expenses, where the amount of
expenses incurred are high, relate to a specific
MUTUAL ASSISTANCE FOR THE RECOVERY
OF CLAIMS RELATING TO TAXES, DUTIES
AND OTHER MEASURES)
problem, or to organized crime;
(b) the applicant authority shall reimburse costs or losses
incurred by the requested authority as a result of action
taken by the requested authority in relation to claims
which are substantially unfounded or the instrument
permitting enforcement and, or precautionary
measures issued by the applicant authority is
unfounded.
(1) The information which is communicated between the
applicant authority and the requested authority in pursuance of this
Order shall be subject to official secrecy and enjoy the protection
extended to similar information under the laws of Malta if such
information is received in Malta. If the said information is
transmitted from Malta to another Member State, the information
shall be subject to the protection granted in that Member State.
(2)
If the information is received in Malta
(a) it may be invoked or used as evidence by all the
authorities in Malta in the same manner as the
authorities invoke and use similar information in
Malta;
(b) it may be used for the purpose of applying
enforcement or precautionary measures with regard to
a claim covered by this Order or for the assessment
and enforcement of compulsory social security
contribution
Provided that the Member State which provided such
information may permit the use of the information in Malta beyond
the purposes indicated under subarticle (2), when its legislation so
permits under similar purposes.
(3) An applicant or requested authority may transmit
information obtained pursuant to this Order to a third Member
State, if it considers such information to be useful for the purposes
referred to in subarticle (1). The Member State of origin of the
information shall be duly informed and may officially object to the
sharing of information within ten days from receipt of such a
request.
(4)
(a) The information transmitted between an applicant
authority and a requested authority may be accessed by
persons accredited by the Security Accreditation
Authority of the European Commission for the care,
maintenance and development of the CCN Network.
(b) For the purpose of this subarticle, "CCN Network"
means the common platform based on the common
communication network (CCN) developed by the
European Union for all transmissions by electronic
means between competent authorities in the area of
customs and taxation.
MUTUAL ASSISTANCE FOR THE RECOVERY
OF CLAIMS RELATING TO TAXES, DUTIES
AND OTHER MEASURES)
Any request which was pending prior to the date of the
repeal of the Implementation of Directive 76/308/EEC (Mutual
Assistance for the Recovery of Claims relating to Certain Levies,
Duties, Taxes and other Measures) Order, 2004 * , including requests
made under Directive 2008/55/EC, shall be treated as a request
subject to this Order.
*revoked by this Order.
MUTUAL ASSISTANCE FOR THE RECOVERY
OF CLAIMS RELATING TO TAXES, DUTIES
AND OTHER MEASURES)
I, applicant authority,
a) amend the request for recovery/precautionary measures as mentioned in the revised box 6,
in accordance with the decision about the contested claim.
because part of the claim was paid directly to the applicant authority.
for another reason
b) ask the requested authority to resume enforcement procedures since the contestation was not favourable to the debtor
per decision of the body competent in this matter of
I, applicant authority, withdraw this request for recovery/precautionary measures because
a) the amount was paid directly to the applicant authority.
b) the time limit for recovery action has elapsed.
c) the claim(s) has (have) been annulled by a national court or by an administrative body.
d) the instrument permitting enforcement has been annulled.
e) other reason
Other comments
from applicant authority or
from requested authority
MUTUAL ASSISTANCE FOR THE RECOVERY
OF CLAIMS RELATING TO TAXES, DUTIES
AND OTHER MEASURES)