On 7 July 2025 the European Commission announced the adoption of an Implementing Regulation aimed at providing the technical solution for the automatic exchange of top-up tax information return between Member States under the Directive on Administrative Cooperation (DAC9). The new Implementing Regulation lays down a...
The MTCA has launched a survey for sole proprietors and self-employed individuals, inviting them to share their feedback to help MTCA enhance their services. The survey has been sent to the relevant stakeholders by email....
The G7 has issued a statement on the global minimum tax framework developed under the OECD/G20 Inclusive Framework, announcing that they have reached a shared understanding, further to the proposed changes to the international tax system in the United States and the success of Qualified...
The Malta Tax & Customs Administration has published its Annual Report for 2024, which highlights the key achievements, major initiatives, and strategic progress made throughout the year. View the report here. source: cfr.gov.mt...
This week's edition of the CFE tax Top 5 looks at the following: ECOFIN Ministers Advance EU Customs Reform & Review Tax Related Progress Under Polish Presidency OECD Report on Global Progress in the Digital Transformation of Tax Administration EU Tax Infringement Proceedings: Key Takeaways from...
MIT representatives attended the closing event of the MTCA project - Strengthening tax compliance through implementation of real-time reporting in Malta – which was held on 5 June 2025. This project, which explored the feasibility of and options for the implementation of Real-Time Reporting (RTR) in...
The Commissioner for Tax and Customs has announced that the YA 2025 electronic corporate income tax return is now available on the MTCA's online services. The supplemental document in case of a Fiscal Unit is also available for download. The changes to the tax return for YA...
The MTCA has published an overview of some of the measures introduced in the Budget Measures Implementation Act 2025, specifically: The exemption under article 5A(4)(c) ITA Business permit deduction - Article 14(1)(ma) ITA School Fees deduction - article 14B ITA Elective Tax - Article 22B ITA ...
The Malta Tax & Customs Administration has announced that the deadline for the manual submission of Income Tax Returns for clubs and similar institutions (TA37), religious entities (TA36), partnerships (TA5) and trusts (Trust Form 04) for the Year of Assessment 2025 has been extended until...
