DAC 6 Reporting Deadlines update

The Office of the CfR has announced an update to the upcoming reporting deadlines: Cross-border arrangements where the trigger point for reporting took place between 1 July 2020 and 31 December 2020 -  Monday 1 February 2021. Reportable cross-border arrangements the first step of which was...

DAC6 Reporting Excel Spreadsheet now available

The Office of the CfR has announced that the personalised excel spreadsheet enabling submission of DAC6 reports by reporting entities not having the facility to upload an XML data file is now available for download. Persons duly registered for DAC6 reporting can access the excel spreadsheet...

DAC 6 Reporting service now available

The office of the Commissioner for Revenue has announced that access to submit DAC6 reports in XML format is now available through the CfR online portal. A personalised excel spreadsheet will be available for download in the coming days to enable reporting by those reporting entities not...

Procedure for submission of share transfer notices

The Commissioner for Revenue and the Registrar of Companies have announced that documents relating to share transfers, changes in issued share capital/voting rights of companies and other commercial partnerships where applicable, and transfers of interests in partnerships, requiring registration by the ICTU, are to be delivered to...

VAT & PE reactivation form

A new online service for reactivation of a VAT and PE number, which processes requests in real time, has been launched for sole proprietors by the Office of the CfR. Access to the service is available through this link. A presentation on this new service is available here.   source: cfr.gov.mt...

DAC6 Reporting Entity Registration

The Commissioner for Revenue has announced that the online registration process applicable to DAC6 Reporting Entities required to submit information in relation to reportable cross-border arrangements is now available. This may be accessed at this link. source: cfr.gov.mt...

DAC6 Guidelines published

The Office of the CfR has announced that the Guidelines on the Mandatory Automatic Exchange of Information in relation to Cross-Border Arrangements have been published. Click here to view Version 1.0 of the guidelines.   source: cfr.gov.mt...

Amendment to the Exemption from tax on property transfers rules

LN 459 of 2020 has revised the Exemption from Tax on Certain Property Transfers Rules (SL 123.199), substituting Rule 3 concerning the applicability of the rules, inter alia, addressing transfers made on or after 9 June 2020 but before 1 January 2022....

Amendment to Tax Rebate (Pensioners) Rules

The Tax Rebate (Pensioners) Rules have been revised, essentially increasing the amounts by which the rebates are capped. The changes introduced by LN 460 of 2020 shall apply in respect of income earned on or after the 1st January 2021....