The Commissioner for Revenue informs Reporting Malta Financial Institutions that version 4.2 of the AEOI Implementing Guidelines has been published and is available here. The updates are indicated in section 1.4 and refer to section 14.1 (Relief for reporting on certain pre-existing accounts that are U.S. reportable accounts) and Appendices 1 and 2.  

The Office of the Commissioner for Revenue takes the opportunity to remind Reporting Malta Financial Institutions that the deadlines for filing of financial account information in terms of regulations 30, 41 and 45 of the Cooperation with Other Jurisdictions in Tax Matters Regulations (SL 123.127) are 30th March 2023 (excel spreadsheet reporting and nil return submissions) and 30th April 2023 (XML reporting). It is the responsibility of the Reporting Malta Financial Institution to submit the required information within the indicated deadlines.