Malta's Commissioner for Revenue has issued Version 1.1 of the Guidelines in relation to the DAC 7 reporting obligations of Platform Operators. The guidelines cover platforms in scope of DAC7, registration requirements, information to be reported, reporting deadlines, etc. The updates in Version 1.1 mainly concern section 6.1 on the first year of registration, which includes the following:
6.1 First Year of Registration
A Platform Operator satisfying any of the conditions laid down in Section 2.4.1 must register with the Competent Authority in Malta as a RMPO by 31st October 2023. Any changes in registration must be completed by 31st December 2023.
An Excluded Platform Operator must register with the Competent Authority in Malta and provide proof of such classification by 31st October 2023.
Platform Operators which commence their activities after 31st October 2023 must register with the Competent Authority in Malta by the 31st December 2023. These Platform Operators are obliged to register within two (2) weeks of the commencement of their activities. This also applies to Excluded Platform Operators.