Malta’s Commissioner for Tax and Customs has released an updated version (4.7) of the guidelines on the Automatic Exchange of Financial Account Information (DAC2), published on 21 April 2025. The revisions include a new definition of

Malta has enacted Act No. IX of 2025 on 17 April 2025, implementing key income tax measures for the 2025 financial year. The Act introduces an Elective Tax, allowing for the application of Pillar 2 top-up taxes on an optional basis. This follows

The Malta Tax and Customs Administration (MTCA) has announced the launch of a new Large Taxpayer Office (LTO), as part of its broader transformation strategy. This announcement was made by the Government of Malta on 9 April 2025. The LTO is

Malta issued Legal Notice 70 of 2025 on 8 April 2025 to transpose Directive (EU) 2023/977. These new regulations replace Council Framework Decision 2006/960/JHA and simplify the exchange of information between law enforcement authorities across EU

Malta’s Commissioner for Tax and Customs  published new guidelines on the VAT exemption for small enterprises on 7 April 2025, following amendments introduced by Act XXXVIII of 2025. The guidelines clarify the application of the exemption

Malta's Commissioner for Revenue has revealed the extended deadlines for submitting corporate income tax returns electronically in 2025. This announcement was made by the Government of Malta on 25 March 2025. The Commissioner for Tax and