Malta’s Commissioner for Revenue has published new FAQs on the Mandatory Automatic Exchange of Information in relation to Cross-Border Arrangements. The FAQs cover various questions regarding the definition of an intermediary, the reporting deadlines and obligations, and other general questions. Click the following link for further information and documents for Reportable Cross-Border Arrangements (DAC6), including additional guidelines, the required DAC6 XML Schema, and an excel template for the annual notification of non-disclosing intermediaries.
Source Orbitax
Latest Posts in "Malta"
- Malta Narrows VAT Exemption for Gambling and Betting Services Effective October 2026
- Malta Narrows VAT Exemption for Gambling: Key Changes Effective October 2026 Under Legal Notice 86
- Malta Issues New VAT Guidelines for Gambling and Betting Effective October 2026
- Malta Updates VAT Guidance on Electronically Supplied Services
- Malta Issues First Guidelines on Gambling VAT Exemption, Reshaping Gaming Sector Tax Rules
