On 31 May 2022, Malta’s Commissioner for Revenue (CFR) notified that the year of assessment 2022 electronic corporate income tax return is available on online services. Although such returns may be downloaded and filled in, the facility to upload and submit the return will be available from mid-June 2022 onwards.

CFR would like to notify that prior to downloading the personalised corporate income tax return for any year of assessment, the ‘My Account’ section in the CFR portal needs to be completed with the contact details of the company officer, administrator or manager of the respective company, body corporate, foundation, trust, trading or commercial undertaking.

For the assessment year 2022, there are salient changes to the tax return. Index updated to reflect the addition of new attachments and removal of attachments that were no longer applicable.