On 17 November 2021, the Commissioner for Revenue (CFR) notifies that version 1.1 of the updated Guidelines on the Mandatory Automatic Exchange of Information in relation to Cross-Border Arrangements (DAC 6) are available for download here. Updates related to the annual notification of non-disclosing intermediaries in sections 6.5.1 and Annex I of the Guidelines.
The deadline for submission of this annual notification will be the end of February of every year. For reportable cross-border arrangements where the trigger point for reporting took place up to 31 December 2021 such deadline will be 28 February 2022. Submissions are to be made by sending a signed copy of the completed document to mdr.mfin@gov.mt.
