Commissioner for Revenue publishes DAC7 guidelines

Deloitte Malta Tax Alert

28 June 2023

On 23 June 2023, the Commissioner for Revenue (‘CfR’) published guidelines in relation to the reporting obligations of platform operators subject to the seventh iteration of the European Union (‘EU’) Directive 2021/514/EU, amending Directive 2011/16/EU (‘DAC7’) on Administrative Cooperation in the Field of Taxation (the ‘Guidelines’). The Guidelines are issued in terms of Article 96(2) of the Income Tax Act (Chapter 123 of the Laws of Malta) and are to be read in conjunction with the Cooperation with Other Jurisdictions on Tax Matters Regulations (Subsidiary Legislation 123.127).

In terms of the Guidelines, reporting Malta platform operators must register with the CfR by 31 August 2023 and any changes in registration, or where platform operators commence their activities after 31 August 2023, must be completed by 31 December 2023. In addition, an excluded platform operator must register with the CfR in Malta and provide proof of such classification by 31 August 2023.

Furthermore, a reporting Malta platform operator must generally register with the CfR within two weeks of the commencement of its activities as a platform operator, which applies to both reporting Malta platform operators that have a nexus to Malta and where a platform operator has chosen Malta to fulfil its registration and reporting obligations.

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