DAC 6 – Annual Reporting Deadline For Non-Disclosing Intermediaries
18 November 2021
Camilleri Preziosi Advocates
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On the 11th of November 2021, the Commissioner
for Revenue (“CfR”) announced the deadline for the
submission of the annual notification due by non-disclosing
intermediaries in terms of regulation 13(7)(e) of the Cooperation
with Other Jurisdictions on Tax Matters Regulations, which
regulations transpose the provisions of Council Directive 2018/822
(“DAC 6”) into Maltese legislation.
In this respect, information relating to DAC 6 reportable
cross-border arrangements where the trigger point for reporting
took place up to 31 December 2021 must be duly submitted to the CfR
by the 28th of February 2022.
The annual notification form may be accessed from the following
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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