DAC6 – Extension of deadline for Annual Notification Form to be submitted by non-disclosing intermediaries

The deadline allowed for submission of the annual notification by non-disclosing intermediaries is being extended. In this regard, non-disclosing intermediaries waiving their reporting obligation under Regulation 13(7)(e) of the Cooperation with Other Jurisdiction on Tax Matters Regulations are required to submit the annual notification regarding cross-border arrangements where the trigger point for reporting took place during 2022, has been extended to 30^th March 2023. 

See announcement here.

source: cfr.gov.mt