- The Maltese Commissioner for Revenue (CFR) has updated guidelines on the reporting obligations of Digital Platform Operators (DAC7).
- The DAC7 requirements will be implemented into Maltese domestic law from 1 January 2023.
- Version 1.1 of the DAC7 guidelines has been issued, with updates to Section 6.1.
- Platform Operators meeting certain conditions must register with the Competent Authority in Malta as a RMPO by 31 October 2023.
- Excluded Platform Operators must also register with the Competent Authority in Malta and provide proof of their classification by 31 October 2023.
- Platform Operators starting their activities after 31 October 2023 must register with the Competent Authority in Malta by 31 December 2023, within two weeks of commencing their activities.
- This registration requirement also applies to Excluded Platform Operators.
Source: regfollower.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
