On 31 August 2023, the Maltese Commissioner for Revenue (CFR) updated 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. The CFR notifies that Version 1.1 of the DAC7 guidelines has been issued with updates to Section 6.1.
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 RMPO by 31 October 2023. Any changes in registration must be completed by 31 December 2023.
An Excluded Platform Operator must register with the Competent Authority in Malta and provide proof of such classification by 31 October 2023.
Platform Operators which commence their activities after 31 October 2023 must register with the Competent Authority in Malta by 31 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
