- On 31 August 2023, the Commissioner for Tax & Customs (CfTC) released an updated version 1.1 of the guidelines for platform operators subject to EU Directive 2021/514/EU (DAC7) on reporting obligations.
- The guidelines include new deadlines for registration and changes for Malta platform operators. The registration deadline for reporting Malta platform operators is now 31 October 2023, and any changes in registration or new registrations after this date must be completed by 31 December 2023.
- The deadline for excluded platform operators to register with CfTC in Malta and provide proof of their classification has also been extended to 31 October 2023.
Source Deloitte
