On 27 October 2023, the Maltese Commissioner for Tax and Customs notified that Version 1.2 of the updated guidelines on the reporting obligations of Digital Platform Operators imposed by DAC7 (Council Directive (EU) 2021/514), has been issued with updates to Section 6.1. The DAC7 Registration Portal will be available for registration on Wednesday 8th November 2023.
6.1 First Year of Registration
A Platform Operator satisfying any of the conditions laid down in Section 2.4.1 must register with the Competent Authority in Malta as a Reporting Malta Platform Operator by 20th November 2023. Any changes in registration must be completed by 31st December 2023.
An Excluded Platform Operator must register with the Competent Authority in Malta and provide proof of such classification by 20th November 2023.
Platform Operators which commence their activities after 20th November 2023 must register with the Competent Authority in Malta by the 31st December 2023. These Platform Operators are obliged to register within two (2) weeks of the commencement of their activities. This also applies to Excluded Platform Operators.
