Taxes in Europe Database

Earlier this week the Malta Institute of Taxation participated in the 28th Meeting of the EU VAT Expert Group during which the Commission presented the Taxes in Europe Database - an online Database which offers structured information on around 650 taxes in the EU (including...

Electronic Tax Residence Certificate service launched

The Office of the CfR has announced a new electronic service - requests for a Tax Residence Certificate can now be made online via the CfR's Income Tax Services Online. [Read more]   source: cfr.gov.mt...

Version change of the CRS and CbC XML schemas

The Commissioner for Revenue has announced that the cut-off date for the version change of the CRS and CbC XML schemas for any domestic reporting is 10 January 2021. Any CRS and CBC XML data files submitted after this date must comply with the new OECD...

Tax Credits for micro-enterprise & self-employed

LN 444 of 2020 has revised The Tax Credits for Micro-enterprise and the self-employed Regulations [S.L. 463.09]. The changes apply retroactively from 1 September 2020. They include the possibility for Malta Enterprise Corporation, in view of significant distortions in the economy caused by unforeseen events, to...

CFE Conference on Taxpayer Rights and Legal Certainty in the Digital Era

The CFE 13th European Conference on Tax Advisers’ Professional Affairs on the topic “Taxpayer Rights and Legal Certainty in the Digital Era” will take place ONLINE via Zoom on Monday 30 November 2020 from 3:30 to 5:00 CET. "The webinar conference will welcome tax experts and...

DAC6 XML Schema & User Guide

The Office of the CfR has announced that the DAC6 XML Schema to be used for filing information in relation to reportable cross-border arrangements and the DAC6 XML Schema user guide are now available. These are available at this link.   source: cfr.gov.mt...

Extension of corporate tax return e-filing deadline

The office of the CfR has announced that the electronic filing deadline for year of assessment 2020 tax returns in respect of companies having a 31 December 2019 accounting year-end is being further extended to 16 December 2020.   source: cfr.gov.mt...