The Malta Tax and Customs Administration (MTCA) has introduced a new annual Self-Compliance Questionnaire (SCQ) applicable to all entities qualifying as Financial Institutions (FIs) for CRS and/or FATCA purposes, including both reportable and non-reportable FIs. The SCQ requires FIs to confirm their CRS/FATCA classification, registration status and compliance with applicable CRS/FATCA obligations, including the existence of written FATCA/CRS policies and procedures and the performance of annual FATCA/CRS compliance training.
The first SCQ submission deadline is 13 March 2026, based on reportable data for the 2025 reporting period.
