DAC 6 – Annual Reporting Deadline For Non-Disclosing Intermediaries

On the 11^th 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 28^th  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