Commissioner for Tax & Customs delays DAC7 registration deadline
Deloitte Malta Tax Alert
04 September 2023
On 31 August 2023, the Commissioner for Tax & Customs (‘CfTC’) published an updated version 1.1 to the 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’).
In terms of the Guidelines, the registration deadline for reporting Malta platform operators has been moved to 31 October 2023. Any changes in registration, or the registration of platform operators commencing their activities after 31 October 2023, must be completed by 31 December 2023. In addition, the deadline for an excluded platform operator to register with the CfTC in Malta and to provide proof of such classification has been extended to 31 October 2023.
Get news faster
Subscribe to receive Malta tax alerts