FATCA-CRS: Updated AEOI Implementing Guidelines published by the MTCA

On 28^th February 2024, the Malta Tax and Customs Administration issued version 4.6 of the AEOI Implementing Guidelines.

Updates were made to Appendices 1 and 2.

• Aruba and Thailand have been added as Non-EU reportable jurisdictions for reportable periods 2016 and 2022 respectively
• Costa Rica has been re-added as a Reportable Jurisdiction with the first reportable period being 2016

Upcoming FATCA-CRS Reporting Deadlines

May we kindly remind you about the upcoming FATCA-CRS Reporting Deadlines for the financial year 2022:

• 30^th March 2024 – submission of Nil Returns and/or Alternative Spreadsheets
• 30^th April 2024 – submissions of XML Schemas