DAC6 online registration

Deloitte Malta Tax Alert

6 January 2021

The Commissioner for Revenue has notified intermediaries and taxpayers that the online registration process applicable to DAC6 reporting persons required to submit information in relation to reportable cross-border arrangements is now available and access to submit DAC6 reports shall be made available in the coming days.

DAC6 aims to provide Member States’ tax authorities with additional information in order to assist them to more rapidly close perceived loopholes in tax legislation and harmful tax practices. Taxpayers and intermediaries entering into or advising on cross-border arrangements involving EU jurisdictions will need to monitor where reporting will be required and disclose as necessary. Following the transposition of DAC6 into Maltese law through Legal Notice 342 of 2019, Malta effectively extended the first DAC6 reporting deadlines because of the COVID-19 pandemic by 6 months through Legal Notice 315 of 2020.

The online registration process may be accessed here.

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