Taxpayer Service Telephone  2296 2296  Taxpayer Service e-Mail  taxpayerservice.ird@gov.mt

Final Settlement System

About the FSS

The Final Settlement System is a tax deduction methodology designed to produce accurate tax deductions from emoluments. This methodology ensures that the correct amount of tax is deducted from gross emoluments as they are received thus reducing the incidence of large refunds and tax bills arising from end of year tax assessments.

Small to Medium Businesses

Employing 29 employees or less.

Employers that employ less than 30 employees have the option to submit the FSS end-of-year documents either manually or electronically.

Electronic Submission

Option A

Register for an e-ID and submit the information through IR Services on-line or through the FSS e-Filing Sheet

Option B

Download the FSS offline e-Filing Sheet and export FSS data onto a CD (floppy disks are no longer acceptable).

Send the CD together with the barcoded FS7 to the Inland Revenue.

Manual Submission

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.

Large Businesses

Employing 30 employees or more.

Employers having more than 30 employees are required to submit their end-of-year documents electronically.

Electronic Submission

Register for an e-ID and submit the information through IR Services on-line or through the FSS e-Filing Sheet

Download the FSS e-filing sheet

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