DAC6 reporting deadlines update
Deloitte Malta Tax Alert
29 January 2021
The Commissioner for Revenue has recently notified intermediaries and taxpayers that the following reporting deadlines have been updated:
- Reportable cross-border arrangements where the trigger point for reporting took place between 1 July 2020 and 31 December 2020 - reporting must take place by no later than Monday 1 February 2021 (the previously announced deadline was Sunday 31 January 2021);
- Reportable cross-border arrangements the first step of which was implemented between 25 June 2018 and 30 June 2020 - reporting must take place by no later than Monday 1 March 2021 (the previously announced deadline was Sunday 28 February 2021).
More information on DAC6 may be accessed here.
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