On 4 January 2021, the Maltese Commissioner for Revenue (CFR) has released guidelines concerning the mandatory disclosure and exchange of cross-border tax arrangements (DAC6) as per Council Directive (EU) 2018/822 of 25 May 2018. The guidelines provide information on the company within a group and on the reporting procedure, as well as new examples of general and specific hallmarks, and penalties.  

It is also notified that these guidelines will be regularly reviewed and in the case of any changes, the revised version of the guidelines will be published on the Commissioner for Revenue website.

Moreover, the Commissioner for Revenue notifies that the online registration process applicable to DAC6 Reporting Entities required to submit information in relation to reportable cross-border arrangements is now available. This may be accessed from here.