Compliance deadlines
MFSA audited annual submission deadline
MFSA · Annually · 4 months after year end
Payment and e-money institutions licensed by the MFSA submit their audited annual package within 4 months of the accounting reference date (FIR/03 R3-2.13.2). For a 31 December year end, that's 30 April.
Next due—
Check the date against your own records.
What to submit
- The audited Annual FI Return, with the signed Representations Sheet
- The audited annual financial statements, or consolidated financial statements
- The auditor's management letter
- The auditor's report to the MFSA on the annual financial statements
- An up-to-date organisational chart showing reporting lines, the three lines of defence and the staff based in Malta
Going with it
- The annual compliance report from your compliance officer, with the board-approved compliance monitoring plan and its outcome and a list of regulatory breaches (R3-2.7.35)
- If the management letter makes recommendations, a statement of how they're being implemented, or why not, within 4 months of the period end (R3-2.13.7)
- A statement in the directors' report, or signed separately by the directors, on breaches during the year that led to a penalty or sanction (R3-2.13.5)
The quarterly returns
The audited submission sits alongside the FI Returns you file each quarter.
Get reminded before it's due
Regmindr tracks this alongside the rest of your compliance calendar, and emails your team before each deadline. Set it up from your year end in about two minutes.
Sources
This page is a summary, not legal or regulatory advice. The rules in the sources above take precedence.