On the 11th of November 2021, the Commissioner for Revenue (“CfR”) announced the deadline for the submission of the annual notification due by non-disclosing intermediaries in terms of regulation 13(7)(e) of the Cooperation with Other Jurisdictions on Tax Matters Regulations, which regulations transpose the provisions of Council Directive 2018/822 (“DAC 6”) into Maltese legislation.
In this respect, information relating to DAC 6 reportable cross-border arrangements where the trigger point for reporting took place up to 31 December 2021 must be duly submitted to the CfR by the 28th of February 2022.
The annual notification form may be accessed from the following link: https://cfr.gov.mt/en/inlandrevenue/itu/Pages/Reportable-Cross-Border-Arrangements.aspx
