Recent legislative developments have introduced important changes to the way certain companies prepare and file their annual financial reports in Malta, particularly those subject to European Single Electronic Format (ESEF) reporting requirements.
In virtue of Legal Notice No. 110 of 2026, specific provisions of Act XVIII of 2025, namely articles 21, 23, 24 and 25(a), have now come into force. These amendments significantly revise the process for submitting ESEF‑compliant financial statements and are set to impact both listed entities and other companies falling within scope.
What has changed
Previously, companies required to prepare their annual financial report in accordance with Commission Delegated Regulation (EU) 2019/815 were required to submit these reports directly through the national electronic filing platform used for statutory company filings.
