The Commissioner for Revenue has notified the members of the Malta Institute of Taxation that a ‘User Manual on DAC6 Registration and Reporting' has been published and can be found here.

This document is intended to assist intermediaries and relevant taxpayers having a reporting obligation, with their registration and reporting obligations for the purposes of regulation 13(8)(e) of the ‘Cooperation with Other Jurisdictions on Tax Matters Regulations’ (SL 123.127).