Single Point of Submission for Form T, Form H and MSR Form F via BAROS

The Malta Business Registry (MBR), in collaboration with the Malta Tax and Customs Administration (MTCA), have announced that as from 1st December 2025, a single point of online submission will be introduced for the following forms through the BAROS platform: Form T – Transfer of...

EU Commission report on DAC

The EU Commission has published its second evaluation of Council Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC). View the report here. source: taxation-customs.ec.europa.eu...

Payments to MTCA via the Government Payment Gateway

The Malta Tax and Customs Administration (MTCA) has announced changes to the online payment submission process via the Government Payment Gateway. The announcement provides an illustration of the changes: To make an online payment click on https://mtca.gov.mt/online-payment/online-payments and select Government Payment Gateway; insert the payment reference ...

CFE Tax Top 5 (17 November 2025)

This week's edition of the CFE Tax Top 5 looks at the following: UN Framework Convention Negotiations on International Tax Cooperation Progress Into Second Week in Nairobi FISC Highlights Global Tax Cooperation Priorities After US Delegation Visit OECD Publishes 2025 Effective Carbon Rates Report Updated...

€150 customs duty exemption threshold to be removed as of 2026

Under current rules, parcels of a value of under €150 that are sent from a third country to a consumer in the EU are exempted from customs duties in the Member State of arrival. Member States have reached political agreement to remove the exemption and have...

EU withdraws TP Directive, Unshell, Debra & FTT proposals

The European Commission has published its 2026 Work Programme. In the area of tax the following proposals have been withdrawn: COM(2013)71 final - Proposal for a COUNCIL DIRECTIVE implementing enhanced cooperation in the area of financial transaction tax COM(2021)565 final - Proposal for a COUNCIL...

EU Commission publishes latest version of CN codes

The European Commission has published the latest version of the Combined Nomenclature (CN). The Combined Nomenclature  is a tool for classifying goods, which classification determines which rate of customs duty applies upon importation and how the goods are treated for statistical purposes. This version of...

CFE Tax Top 5 (27 October 2025)

This week's edition of the CFE Tax Top 5 looks at the following: Commission Work Programme 2026: Key Taxation Measures & Simplification Drive UN Framework Committee Seeks Feedback on Draft International Global Tax Cooperation Framework Protocols OECD Publishes Third Batch of Updated Transfer Pricing Country...