Notice issued by the Commissioner for Revenue on deadline for non-disclosing intermediaries

Following Malta’s extension of the first DAC6 reporting deadlines in terms of the Cooperation with Other Jurisdictions on Tax Matters Regulations (the ‘Regulations’), the Commissioner for Revenue recently notified taxpayers that the period allowed for notification by non-disclosing intermediaries is being extended accordingly.

With respect to cross-border arrangements subject to reporting obligations in the period from 25 June 2018 to 31 December 2020, intermediaries waiving their obligation to report under regulation 13(7)(e) of the Regulations are required to notify any other intermediary or the relevant taxpayer of their reporting obligation by not later than 12 January 2021.