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Commissioner for Tax & Customs launches DAC7 registration portal

Deloitte Malta Tax Alert

10 November 2023

On 9 November 2023, the Commissioner for Tax and Customs (the ‘CfTC’) made available the registration portal in relation to the EU Directive 2021/514/EU, amending Directive 2011/16/EU (‘DAC7’) on administrative cooperation in the field of taxation, into domestic legislation, by way of Legal Notice 8 of 2023.

As previously communicated by the CfTC, Malta reporting platform operators are required to register using the DAC7 registration portal by 20 November 2023.

In addition, those platform operators which are not yet in operation but will commence their activities after 20 November 2023, but not later than 31 December 2023, must register within two weeks of the commencement of their activities.

Furthermore, excluded platform operators are also required to register with the CfTC in Malta by 20 November 2023.

The DAC7 registration portal may be accessed here.

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