On 29 January 2021, the Maltese Commissioner for Revenue (CFR) has notified that with respect to cross-border arrangements where the trigger point for reporting took place between 1 July 2020 and 31 December 2020, the deadline for reporting must take place by no later than 1 February 2021.
Reportable cross-border arrangements the first step of which was implemented between 25 June 2018 and 30 June 2020 must be reported by Monday 1 March 2021.
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