The Commissioner for Revenue has notified that a guideline in relation to the consequences of the judgement of the Court of Justice of the European Union in Case C-694/20 is available here. 

In addition V1.2 of the guidelines has been issued with updates to Section 6.5 and Annex 1. View the updated Guidelines here​.

Moreover, the Annual Notification due by 31st March 2023 is now available for download and can be found here.​  Notifications shall be made by sending a signed copy of the completed document together with the Excel file to mdr.mfin@gov.mt.