Malta defers DAC6 reporting timelines

The Maltese Government has published Regulations to extend deadlines for reporting of cross-border arrangements under the country’s DAC6 legislation.

Intermediaries and relevant taxpayers, as appropriate, shall file information on reportable cross-border arrangements by February 28, 2021 (previously August 31, 2020).

The period of thirty days for filing information as required by the EU DAC6 Directive, shall begin by January 1, 2021, (previously July 1, 2020) where a reportable cross-border arrangement is made available for implementation,  or is ready for implementation, or where the first step in its implementation has been made between July 1, 2020, and December 31, 2020.
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In the case of marketable arrangements, the first periodic report shall be made by the intermediary by April 30, 2021.

See Regulations