ARTICLE · 25 AUGUST 2020

Deferral Of First Mandatory Disclosure Rules (DAC6) Reporting Deadlines Enacted

KPMG Malta

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Legal Notice 315 enacts the deferral by 6 months of the first reporting date of cross-border arrangements under the Mandatory Disclosure Rules (DAC 6).

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KPMG Malta

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The Legal Notice (No. 315) that enacts the deferment by 6 months of the first reporting deadlines of cross-border arrangements under the Mandatory Disclosure Rules (DAC 6) has been published on 31 July 2020. The publication of the LN follows the announcement made by the Revenue on 2 July of the same deferral and transposes the extensions granted by Directive (EU) 2020/876 which has been adopted in June following the European Council's agreement on the postponement of such deadlines. The extensions will provide taxpayers and intermediaries dealing with the impacts of the COVID-19 pandemic with additional time to ensure that they can comply with their obligations under the said Regulations.

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