On 22 February 2023, the Commissioner for Revenue (‘CfR’) issued version 4.3 of the AEOI Implementing Guidelines.

Updated guidelines were made to Section 12.2 (reporting of TIN codes in relation to FATCA for reporting years 2023 and 2024).

Feedback to the Commissioner for Revenue

The Office of Commissioner for Revenue, is also seeking feedback from Reporting Malta Financial Institutions on the relief given by the U.S. on certain pre-existing accounts that are U.S reportable accounts, as per section 14.1 of version 4.2 of the Guidelines on Automatic Exchange of Financial Account Information.

Reporting Malta Financial Institutions are invited to give their views on whether this relief given by the U.S provides sufficient comfort by sending an email on aeoi-admin.cfr@gov.mt.

The period for submitting feedback ends on 10 March 2023. 

Upcoming FATCA-CRS Reporting Deadlines

In the meantime, we take the opportunity to kindly remind you about the upcoming FATCA-CRS Reporting Deadlines for the financial year 2022:

  • 30 March 2023 – submission of Nil Returns and/or Alternative Reporting (excel spreadsheet)
  • 30 April 2023 – submission of XML Reporting

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