The newsletter notified taxpayers on AEOI rules, DAC developments, and upcoming compliance requirements.
Malta’s Tax and Customs Administration (MTCA) has published issue 2 of its AEOI Newsletter.
The second issue highlights that MTCA has launched a redesigned website, which centralises information on international tax cooperation. The site now includes all Directives of Administrative Cooperation (DAC1 to DAC8). DAC8 is currently being transposed into Maltese law and is expected to be finalised by the end of 2025.
DAC2 – Trustees and Fiduciaries
Trustees licensed by the MFSA must submit the correct Trustee Declaration Form electronically to aeoi-admin.mtca@gov.mt by 30 January 2026. This applies even if the trustee or trust is not classified as a Reporting Malta Financial Institution (RMFI). MTCA may verify submissions under the Cooperation with Other Jurisdictions on Tax Matters Regulations.
CRS and FATCA Exchange
The 2025 exchange of information under CRS and FATCA has been completed. RMFIs must submit correction files for any changes to 2024 reporting. Late submissions still require an initial file.
Self-Compliance Questionnaire
An annual Self-Compliance Questionnaire will be introduced for RMFIs and NRFIs registered for CRS/DAC II/FATCA. Institutions will report on their classification, due diligence processes, and reporting practices. Submission will start in 2026, with guidance in upcoming newsletters.
DAC7 – Platform Operators
Platform Operators must register, verify, and report information on Reportable Sellers each year. Practitioners are advised to help clients confirm their status, implement due diligence, submit reports on time, and keep compliance records. Non-compliance may result in administrative penalties. Queries can be sent to dpi-eoi.mtca@gov.mt.
DAC4 – Jurisdiction Updates
CBC reporting entities should check the updated DAC4 list of non-EU jurisdictions before submitting reports. Updates reflect new jurisdictions joining Malta’s multilateral tax cooperation network.
The first issue, released in April 2025, informed taxpayers and relevant entities about updates and changes to regulations and other developments related to the Automatic Exchange of Information (AEOI).
