- Malta’s Commissioner for Revenue has released guidelines for Digital Platform Operators (DAC7) on reporting obligations, covering topics such as platforms in scope, sellers, due diligence procedures, and reporting deadlines.
- The requirements apply from 1 January 2023, with initial reporting due by 31 January 2024.
- Existing reporting platform operators must register by 31 August 2023, while excluded operators without reportable sellers must also register by this date.
- Platform operators starting after 31 August 2023 must register by 31 December 2023, and thereafter within two weeks of commencing activities.
Source Orbitax
