On 23 June 2023, the Maltese Commissioner for Revenue (CFR) published a set of guidelines in relation to the reporting obligations of Digital Platform Operators (DAC7). The DAC7 requirements come into effect on 1 January 2023 into Maltese domestic law.
According to the guidelines, Malta platform operators must complete registration with the CFR by 31 August 2023. Any modifications to the registration or registration for platform operators commencing activities after 31 August 2023, must be finalized by 31 December 2023. Moreover, excluded platform operators are required to register with the CFR in Malta and provide proof of their classification by 31 August 2023. Following the initial year, platform operators are typically obligated to register within two weeks of commencing their activities.
