Malta: CFR publishes FAQs on DAC6

Malta's Tax and Customs Administration has reminded taxpayers that the deadline for both manual and electronic filing of Income Tax Returns for the year of assessment 2026 is 31 July 2026. The deadline applies to individual taxpayers and also

Malta's Tax and Customs Administration has announced that requests to switch between VAT registrations under Article 10 and Article 11 of the VAT Act can now be submitted through the VAT e Services portal. In Malta, persons carrying out economic

Malta has published Legal Notice 162 of 2026 in the Official Gazette, introducing the Cooperation with Other Jurisdictions on Tax Matters (Amendment) Regulations, 2026, which implement Council Directive (EU) 2023/2226 of 17 October 2023

The Malta Tax and Customs Administration has announced that the online service for filing Personal Income Tax Returns for the Year of Assessment 2026 (Basis Year 2025) is now available. Taxpayers can access the service through

Malta's Commissioner for Revenue has announced that the electronic corporate income tax return for the year of assessment 2026 is now available through its online services. The supplemental document for Fiscal Units is also available for

The amending protocol to the 2005 income tax treaty between Malta and San Marino entered into force on 22 April 2026. Signed on 1 April 2024, the protocol removes the three-year time limit for resolving cases under the Mutual Agreement