Malta amends legislation to extend DAC6 reporting deadlines

In terms of the Cooperation with Other Jurisdictions on Tax Matters (Amendment) Regulations, 2020 (Legal Notice 315 of 2020) (‘Amendment’), Malta has effectively extended DAC6 reporting deadlines following the Commissioner for Revenue’s announcement to defer the first reporting deadlines on 2 July 2020.

The Amendment provides for a six month deferral and transposes the Council Directive (EU) 2020/876 of 24 June 2020 amending Directive 2011/16/EU to address the urgent need to defer certain time limits for the filing and exchange of information in the field of taxation because of the COVID-19 pandemic.