VAT Return deadline extended

The Malta Tax and Customs Administration has announced a one-time extension of the 15 August 2023 deadline for submission of VAT Returns by persons registered under article 10, to 31 August 2023. The extension applies to the VAT Returns due, as well as payments. source: cfr.gov.mt...

CFE Tax Top 5 (24 July 2023)

This week's edition of the CFE Tax Top 5 looks at the following: OECD Tax Report to G20 Finance Ministers EU Parliament Subcommittee on Tax Matters Hearing on the Role of Enablers in Tax Evasion CFE Professional Affairs Conference: “Tax Adviser 2030: Evolution or Revolution...

YA 2023 Tax Return for Fiscal Units

The Commissioner for Revenue has announced that the facility to upload and submit the income tax return and the supplemental document for Year of Assessment 2023 in respect of a fiscal unit is now available.​​ The deadline for the electronic filing of the Year of Assessment...

Commissioner for Revenue becomes Commissioner for Tax & Customs

ACT No. XXVII of 2023 has revised the Commissioner for Revenue Act (CAP 517). Amongst the changes is the redesignation of the Commissioner for Revenue as the Commissioner for Tax & Customs. Furthermore, pursuant to the changes, all references to the Office of the Commissioner...

Online Submission of a further return

The Office of the Commissioner for Revenue has announced that the electronic further return (AF2) pertaining to companies/entities is available on the Income Tax Services Online. A user manual is available for download here​....

CFE Tax Top 5 (3 July 2023)

This week's edition of the CFGE Tax Top 5 looks at the following: European Commission Publishes Progress Report on Pillar 1 EU Consultation on Carbon Border Adjustment Mechanism Reporting Obligations EESC Hearing: Possible Solutions to Taxation of Cross-Border Teleworkers – 4 July 2023 OECD Launches New...

Commission progress report on Pillar 1

The EU Commission has published a progress report on Pillar 1 - view here. The Commission welcomes the great efforts and the progress made so far and urges all participants to make a final effort to reach an agreement on the Multilateral Convention to implement Pillar...

CESOP User Guide (V 4.40)

The Office of the CfR has announced that the updated XSD User Guide (Version 4.40) has been  published. Click here for details....

CESOP FAQs

The European Commission, in collaboration with the CESOP Expert Group (composed of representatives from Member States’ authorities and Payment Service Providers), has drafted a list of FAQs, based on the questions that it has received from Member States and Payment Service Providers. This document complements the...