Malta Tax Agency Updates Guidelines on Implementation of DAC7 Reporting Requirements for Digital Platform Operators

The Maltese Commissioner for Revenue Dec. 11 updated guidelines on the implementation of mandatory automatic exchange of information (AEOI) requirements for digital platform operators under EU Directive 2021/514 (DAC7). The update includes: 1) a change in clarification on the election of a member country to fulfill registration and reporting requirements of platforms operating outside the EU; 2) a change to Nov. 20 from Oct. 31 in the dates for specified platform operators to register with the Maltese competent authority as a Reporting Malta Platform Operator (RMPO); and 3) a change to Nov. 20 from Oct. 31 in the dates for ...