Self-Compliance Questionnaire for CRS and FATCA

The Commissioner for Tax and Customs has notified that a new Self-Compliance Questionnaire (SCQ) for CRS and FATCA purposes has been released and is now available for compilation by Financial Institutions falling within scope of CRS and FATCA regulations (S.L. 123.127 Cooperation with Other Jurisdictions on Tax Matters Regulations), i.e. Reporting Maltese Financial Institutions (RMFIs) and Maltese Non-Reporting Financial Institutions (NRFIs), as defined.

This questionnaire is part of MTCA’s ongoing compliance monitoring of the due diligence and reporting requirements as outlined in the Cooperation Regulations.

The deadline for completion and submission of the questionnaire is 13 March 2026.

The questionnaire can be accessed here.

A Guidance Note has also been issued to assist in the completion of the questionnaire.