MFSA FI Return deadline
MFSA · Quarterly · 1 month after each quarter from year end
Payment and e-money institutions licensed by the MFSA prepare an Interim FI Return for the dates 3, 6 and 9 months after their accounting reference date, and an Annual FI Return for the year end. Each is submitted within 1 month of the date it covers (FIR/03 R3-2.13.10 and R3-2.13.16).
Check the date against your own records.
Working out the dates
Count from your accounting reference date. For a 31 December year end, the Interim FI Returns cover 31 March, 30 June and 30 September and are due by 30 April, 31 July and 31 October. The Annual FI Return is due by 31 January.
If you change your accounting reference date, the dates for the Interim FI Returns are agreed with the MFSA (R3-2.13.15).
Signing and submitting
- Prepare each return in line with the MFSA's Guidelines to the FI Return
- Have it signed by at least two directors, or by other persons authorised by board resolution
- Submit the soft copy and the original Representations Sheet. For the Annual FI Return, a sheet signed with a qualified electronic signature can be sent electronically
After the audit
If you submit the Annual FI Return before the audited financial statements are ready, update it to match them and submit it again with the audited annual submission (R3-2.13.13).
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.