Malta: Updated guidelines for mandatory Automatic Exchange of Information (AEOI) by digital platform operators
The Maltese Commissioner for Revenue issued updated guidelines regarding the implementation of mandatory automatic exchange of information (AEOI) requirements for digital platform operators, as outlined in EU Directive 2021/514 (DAC7). These guidelines provide detailed information on various aspects of compliance, including registration requirements, recordkeeping obligations, and nexus criteria.
The key updates in these guidelines pertain to changes in deadlines:
- Specified platform operators are now required to register as a Reporting Malta Platform Operator (RMPO) with the Maltese competent authority by October 31, rather than the previous deadline of August 31.
- Excluded platform operators must also register with the competent authority and provide proof of their exclusion by October 31, aligning with the revised timeline.
Additionally, the updated guidelines clarify that platform operators commencing their activities after October 31 (formerly August 31) must complete their registration with the competent authority by December 31.
Source: cfr.gov.mt
