Malta: Annual report for exchange of information under mandatory disclosure rules (DAC6)

A “simplified” annual report—to be submitted by non-disclosing intermediaries involved in reportable cross-border arrangements

Annual report for exchange of information under mandatory disclosure rules (DAC6)

The Commissioner for Revenue on 11 November 2021 published a “simplified” annual report—to be submitted by non-disclosing intermediaries involved in reportable cross-border arrangements.

The annual report is within the context of the mandatory disclosure rules (DAC6). Accordingly, such arrangements would need to be reported by other intermediaries or the taxpayers themselves.

The deadline for the submission of these reports will be the end of February of every year. Therefore, the first deadline—covering reportable cross-border arrangements when the trigger point for reporting occurred up to 31 December 2021—will be 28 February 2022, and non-disclosing intermediaries must include with this first annual report, any reportable cross-border arrangements in which they were involved as from 25 June 2018. 

Read a November 2021 report prepared by the KPMG member firm in Malta


The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.