With regards to reporting, employers must make sure to submit the required complete forms in a timely manner as stipulated by law. The following is a brief list of the reporting required:
- Apply for a PE number or reactivate the PE number if already a holder a deactivated number;
- Fill and submit an FS4 form on engagement or change of tax status of employees;
- Submit a Payer’s Monthly Payment Advice (FS5 form) together with any relative payment;
- Submit the Annual End of Year Reconciliation documents (FS3 and FS7 forms)
Small to Medium Employers
Having 9 or less FS3 forms.
Employers that have less than 10 FS3 forms have the option to submit the FSS end-of-year documents either manually or electronically.
Large Employers
Having 10 or more FS3 forms.
Employers having 10 or more FS3 forms are required to submit their end-of-year documents electronically.
Manual Submission
While it is mandatory for employers to submit 10 or more FS3 forms by electronic means through the IR Services on-line, employers with fewer employees can still make use of such service.
When submitting the end-of-year documents, manual filers must ensure that they file the barcoded FS7 form issued by the Department. The barcode will facilitate the processing of such data.
Download: FS7, FS3
Other manual FSS forms can be downloaded from the Downloads page.
All FSS manual forms are to be sent to the following address:
Office of the Commissioner for Revenue
FSS Section, Tiġrija Palazz Level 0
Republic Street,
Victoria VCT1015
Gozo
Electronic Submission
Register for an e-ID and submit the information through CFR Services on-line or through the FSS e-Filing Sheet. To submit FSS data through IR services on-line portal, user may use "e-ID and Authentication Code" or “e-ID card chip and pin" authentication methods.
In case a user wishes to submit data through FSS e-filing sheet, user can only use "e-ID and Authentication Code" authentication method; "e-ID card chip and pin" authentication method is not accepted if user is submitting through the e-filing sheet.
CFR Services Online Portal for Employers
FSS e-filing Sheet:
Download the FSS e-filing sheet for MS Office 2007 and onwards
Set up Taxation 2-Factor Authentication
Assistance and Guidelines:
Guidelines for Authentication Mechanism for online services
FSS with FBT Spreadsheet
Electronic Lodgement Specification
Tax Guidelines to Fringe Benefits