Malta Tax Agency Issues XML Schema Guide for DAC7 Digital Platform Operator Reporting

The Maltese Commissioner for Revenue Oct. 26 issued an XML schema guide for digital platform operators subject to the mandatory automatic exchange of information (AEOI) for reportable cross-border and non-cross border arrangements under EU Directive 2021/514 (DAC7). The guide explains the different data elements needed for digital platform operators to integrate their information technology ( IT) systems into the Tax Agency’s reporting portal. [Malta, The Commissioner for Revenue, 10/26/23]

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