Deadline for the submission of annual DAC6 notification for non-disclosing intermediaries

Following the publication of guidance by the Commissioner for Revenue (‘CfR’) on the annual notification (‘Annual Notification’) for non-disclosing intermediaries in terms of DAC6 in November 2021, the Annual Notification document should be submitted to the CfR by 28 February 2022 for cross-border arrangements where the trigger point for the reporting obligation took place between 25 June 2018 and 31 December 2021.

The Annual Notification document has been made available by the CfR and must be completed, signed, and submitted in Excel format as an email attachment to mdr.mfin@gov.mt by the stipulated deadline.

The Annual Notification document requires a non-disclosing intermediary to provide information on the name, address, tax identification number and country of residence of the person with respect to whom the DAC6 reporting obligation was waived. Details of the arrangement must also be provided and should include, inter alia, the date when the reporting obligation was triggered, the date when the other intermediary or the relevant taxpayer was notified, the concerned DAC6 hallmark and the Arrangement ID (where applicable).

The Annual Notification and relevant DAC6 guidance have been made available on the CfR website and maybe accessed here.

More information on DAC6 may be found here.