On 9 November 2023, the Commissioner for Tax and Customs (CfTC) of Malta launched the registration portal on the reporting obligations of Digital Platform Operators imposed by DAC7 (Council Directive (EU) 2021/514).
A Platform Operator must register with the Competent Authority in Malta as a Reporting Malta Platform Operator by 20th November 2023. Any changes in registration must be completed by 31st December 2023. An Excluded Platform Operator must register with the Competent Authority in Malta and provide proof of such classification by 20th November 2023.
Platform Operators which commence their activities after 20th November 2023 must register with the Competent Authority in Malta by the 31st 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.
