MFSA reporting checklist for payment and e-money institutions
Maltese payment or e-money institution · 5 deadlines
Payment and e-money institutions licensed by the MFSA file an FI Return every quarter, each within a month of its reporting date, and an audited annual submission within 4 months of year end, together with the compliance officer's annual report. All of it counts from your accounting reference date. This template adds them to Regmindr with the FIR/03 rule behind each one.
The deadlines in this template
- FI Return to the MFSAMFSA · 1 month after each quarter from year end
Submit an Interim FI Return for the dates 3, 6 and 9 months after your accounting reference date, and the Annual FI Return for the year end, each within 1 month (FIR/03 R3-2.13.10 and R3-2.13.15–16). Each return is signed by two directors or other authorised persons, with the original Representations Sheet.
- Audited annual submission to the MFSAMFSA · 4 months after year end
Within 4 months of your accounting reference date, submit the audited Annual FI Return, the audited financial statements, the auditor's management letter, the auditor's report to the MFSA and an up-to-date organisational chart (FIR/03 R3-2.13.2). If the management letter has recommendations, include a statement on how you're implementing them (R3-2.13.7).
- Annual compliance report to the MFSAMFSA · With the audited financial statements
Your compliance officer's report, with the board-approved compliance monitoring plan and its outcome and a list of regulatory breaches and their status, signed by at least one director. It goes to the MFSA with the audited financial statements (FIR/03 R3-2.7.35).
- Professional indemnity insurance to the MFSA (payment initiation and account information providers)MFSA · 1 month after year end
Payment initiation and account information service providers submit a copy of their professional indemnity insurance or comparable guarantee, with the EBA PII tool, within 1 month of the accounting reference date (FIR/03 R3-2.13.14).
- Annual safeguarding audit for the MFSAMFSA · Once a year, on your audit cycle
Have your safeguarding arrangements audited every year by an auditor with the right skills and experience. The auditor gives reasonable assurance on your systems, controls and reconciliations and on compliance throughout the period (FIR/03 R3-2.9.25–26).
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5 deadlines
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Every quarter
An Interim FI Return for the dates 3, 6 and 9 months after your accounting reference date, and the Annual FI Return for the year end itself. Each is due within 1 month of the date it covers.
Every year
The audited annual submission is due within 4 months of year end: the audited Annual FI Return, audited financial statements, the auditor's management letter and report to the MFSA, and an organisational chart. The compliance officer's annual compliance report goes with it. Your safeguarding arrangements are audited every year too, on a date you enter yourself.
Who it's for
Payment institutions and e-money institutions licensed by the MFSA under the Financial Institutions Act, to which Chapter 3 of the Financial Institutions Rulebook applies. Payment initiation and account information service providers also send their professional indemnity insurance each year. DORA applies to you too, so add the DORA template as well.
Start with this template
Pick this template when you set up Regmindr, tick the deadlines that apply and check each date. Your team gets an email before each one is due.
Sources
This page is a summary, not legal or regulatory advice. The rules in the sources above take precedence.