B 53
L.N. 8 of 2023
INCOME T AX ACT
(CAP . 123)
Cooperation with Other Jurisdictions on T ax Matters  
(Amendment) Regulations, 2023
IN EXERCISE of the powers confe rred by articles 76 and 96 of
the Income T ax Act, the Minister responsible for finance has ma de
the following regulations:-
Citation and 
commencement.
S.L. 123.127.1. (1) The title of these regula tions is the Cooperation with
Other Jurisdictions on T ax Matte rs (Amendment) R egulations, 202 3
and these regulations shall be rea d and construed as one with t he
Cooperation with Other Jurisdict ions on T ax Matters Regulations ,
hereinafter referred to as "t he principal regulations".
(2) The provisions of r egulation 13 of the principal regulations ,
as amended by regulat ion 6 of these regula tions, shall come int o force,
or be deemed to have come into force, as follows:
(a) the provisions of sub-regulations (1) and (8)(a) of
the said regulation 13 of the p rincipal regulations shall be
deemed to have come into force on 1 January 2015;
(b) the provisions of sub-regulations (2) and (8)(b) of
the said regulation 13 of the principal regulations shall be
deemed to have come into force on 1 January 2016;
(c) the provisions of sub-regulations (3) and (8)(c) of
the said regulation 13 of the principal regulations shall bedeemed to have come into force on 1 January 2017;
(d) the provisions of sub-regulations (4) and (8)(d) of
the said regulation 13 of the principal regulations shall bedeemed to have come into force on 5 June 2017;
(e) the provisions of sub-regulations (7) and (8)(e) of
the said regulation 13 of the p rincipal regulations shall be
deemed to have come into force on 1 July 2017; and
(f) the provisions of sub-regul ations (8)(f) and (12) of
the said regulation 13 of the pri ncipal regulations shall come
into force on 1 January 2023.
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B 54
Amends 
regulation 2 of 
the principal regulations.2. Regulation 2 of the p rincipal regulations shall be amended
as follows:
(a) immediately after the definition "competent
authority" thereof there sha ll be added the following new
definition:
" "data breach" means a breach of security leading to
destruction, loss, alteration or  any incident of inappropriate
or unauthorised access, discl osure or use of information,
including but not limited t o personal data transmitted,
stored or otherwise processed, as the result of deliberate
unlawful acts, negligence or accidents. A data breach may
concern the confidentiality , availability and integrity of
data;";
(b) immediately after the de finition "group request"
thereof there shall be added the following new definition:
" "joint audit" means an administrative enquiry jointly
conducted by the competent authority in Malta and the
competent authority of another one (1) or more Member
States, and which is linked to  one (1) or more persons of
common or complementary interest to the competent
authorities of those Member States;"; and
(c) the definition "EU Administrative Cooperation
Directive" shall be substituted by the following new definition :
" "EU Administrative Coope ration Directive" means
Council Directive 2011/16/ EU of 15 February 2011 on
administrative coop eration in the fie ld of taxation and
repealing Directive 77/799/EEC;".
Amends 
regulation 5 of 
the principal 
regulations .3. Regulation 5 of the p rincipal regulations shall be amended
as follows:
(a) sub-regulation (3) thereof shall be substituted by the
following new sub-regulation:
"(3) The competent authority  in Malta shall arrange
for the carrying out of any administrative enquiries
necessary to obtain the in formation requested by the
requesting authority . The request may contain a reasoned
request for an administrative enquiry . If the competent
authority in Malta takes the v iew that no administrative
enquiry is necessary , it sh all immediately inform the
requesting authority of the reasons thereof."; and
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(b) sub-regulation (7) thereo f shall be substituted by the
following new sub-regulation:
Amends 
regulation 9 of the principal 
regulations.4. Regulation 9 of the principal  regulations shall be amended
as follows:
(a) sub-regulation (3) thereof shall be substituted by the
following new sub-regulation:
"(3) Unless otherwise agreed to between the two (2)
relevant competent authorities , the competent authority in
Malta shall provide the re questing authority with the
requested information as soon as practicable, and no later
than three (3) months from the date of receipt of the
request:
Provided that where the competent authority in
Malta is unable to respond to  the request by the relevant
time limit, it shall inform  the requesting authority
immediately and in any event wi thin three (3) months of the
receipt of the request, of the reasons for its failure to do so ,
and the date by which it considers it might be able torespond. The time limit shall no t be longer than six (6)
months from the date of receipt of the request:
Provided further that where the competent
authority in Malta is already in possession of the requestedinformation, the s a i d  infor mation shall be transmitted
within two (2) months of the da te of receipt of the request:
Provided further that where the competent
authority in Malta is unable  to provide the requested
information, an update of t he situation shall be given
every three (3) mont hs until the matter is settled."; andS.L. 373.01.
S.L. 373.03.  
S.L. 386.19.  
S.L. 331.10."(7) For the purposes of the implementation and
enforcement of the laws giving effect to the EU
Administrative Cooperation Di rective and to ensure the
functioning of the administrative cooperation it
establishes, the Commissione r for Revenue shall have
access to the mechanisms, pr ocedures, documents and
information referred to in r egulations 7 and 13 of the
Prevention of Money Laundering and Funding ofT errorism Regulations, the Centralised Bank AccountRegister Regulations, the Companies Act (Register of
Beneficial Owners) Regulations and the Trusts and
Trustees Act (Register of Beneficial Owners)Regulations.".
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(b) sub-regulation (4) thereof shall be deleted.
Amends 
regulation 12 of 
the principal 
regulations.5. Immediately after sub-regula tion (3) of regulation 12 of
the principal regulations there shall be added the following ne w sub-
regulation:
"Foreseeable 
relevance.(4) (a) For the purposes  of a request referred
to in sub-regulation (1), th e requested information is
foreseeably relevant where, at the time the request is
made, the requesting aut hority considers that, in
accordance with its national law , there is a reasonable
possibility that the requested information will be
relevant to the tax affairs of one (1) or severaltaxpayers, whether identifie d by name or otherwise, and
be justified for the purpos es of the investigation.
(b) With the aim to demonstrate the
foreseeable relevan ce of the requested
information, the requestin g authority shall provide
a t  l e a s t  t h e  f o l l o w i n g  i n f o r m a t i o n  t o  t h e
competent authority in Malta:
(i) the tax purpose for which the
information is sought; and
(ii) a specification of the
information required fo r the administration
or enforcement of its national law .
(c) Where a request referred to in sub-
regulation (1) relates to a group of taxpayers who
cannot be identified ind ividually , the requesting
authority shall provide at least the followinginformation to the compe tent authority in Malta:
(i) a detailed description of the
group;
(ii) an explanation of the applicable
law and of the facts based on which there is
reason to believe that the taxpayers in the
group have not complied with the applicable
law;
(iii) an explanation on how the
requested informati on would assist in
determining compliance by the taxpayersin the group; and
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Amends 
regulation 13 of the principal 
regulations.6. Regulation 13 o f the principal regulations shall be amended
as follows:
(a) sub-regulation (1) thereof shall be substituted by the
following new sub-regulation:
(b) sub-paragraph (ii) of paragraph (e) of sub-regulation
(3) thereof shall be substituted by the following new sub-
paragraph:
"(ii) a summary of the advance cross-border ruling
or advance pricing arrangement, including a description of
the relevant business activitie s or transactions or series of
transactions and any other info rmation that could assist the
competent authority in asse ssing a potential tax risk,
without leading to the disclosure of a commercial,industrial or professional sec ret or of a commercial process,
or of information whose disc losure would be contrary to
public policy;";
(c) in paragraph (b) of sub-r egulation (4) thereof, the
words "sub-regulation (7)(d)" sha ll be substituted by the words
"sub-regulation (8)(d)";(iv) where relevant facts and
circumstances related to the involvement of
a third party that actively contributed to the
potential non-complian ce of the taxpayers in
the group with the applicable law .".
"(1) The competent authority in Malta shall, by
automatic exchange, commu nicate to the competent
authority of any other EU Member State allinformation that is available concerning residents of
that other EU Member State , on the following specific
categories of inc ome and capital:
(a) income from employment; 
(b) director’s fees;
(c) life insurance products not covered
by other Union legal instruments on exchange of
information and other similar measures;
(d) pensions;
(e) ownership of and income from
immovable property;
(f) royalties.";
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(d) in sub-paragraph (i) of paragraph (c) of sub-
regulation (8) thereof, the wor ds "pursuant to sub-regulation
(3)(a);" shall be substituted by the words "pursuant to sub-
regulation (3)(a):" and immediatel y after there shall be added the
following new proviso:
"Provided that with effect from 1st January
2023, the communication of information shall take place
without delay after the advance cross-border rulings or
advance pricing arrangements have been issued, amended
or renewed and at the latest t hree (3) months following the
e n d  o f  t h e  h a l f  o f  t h e  c a l e ndar year during which the
advance cross-border ruli ngs or advance pricing
arrangements were issued, amended or renewed;";
(e) in paragraph (e) of sub-regulation (8) thereof, the
words "by 30th April 2021." sha ll be substituted by the words
"by 30th April 2021;" and immediat ely after there shall be adde d
the following new paragraph:
"(f) for the information la id down in sub-regulation
(12), within two ( 2 )  months following the end of the
Reportable Period to which the reporting requirementsapplicable to the Reporting Malta Platform Operator relate.
The first information shall be  communicated for Reportable
Periods as from 1st January 2023.";
(f) paragraph (a) of the definition "automatic exchange
of information" in sub-regulation (9) thereof shall be substitu ted
by the following new paragraph:
"(a) for the purposes of s ub-regulations (1), (3),
(4), (7) and (12), the system atic communication of pre-
defined information t o another Member State, without prior
request, at pre-established regular intervals. For the
purposes of sub-regulation (1), the reference to available
information relates to informa tion in the tax files of Malta,
which is retrievable in accordance with the procedures for
gathering and processing information in Malta;";
(g) paragraph (c) of the definition "automatic exchange
of information" in s ub-regulation (9) thereof shall be substitu ted
by the following new paragraph:
"(c) for the purposes of the provisions of these
regulations that implement  t h e  E U  A d m i n i s t r a t i v e
Cooperation Directive, other t han sub-regulations (1), (2),
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(3), (4), (7) and (12), the sy stematic communi cation of pre-
defined information provided  in paragraphs (a) and (b);";
(h) sub-regulation (10) the reof shall be deleted;
(i) sub-regulation (11) thereof  shall be substituted by the
following new sub-regulation:
"(11)  The competent authority in Malta shall provide
the Commission, on an annual ba sis, with statistics on the
volume of automatic exchang es in accordance with this
regulation and, to the extent p ossible, with information on
the administrative and other relevant costs and benefits
relating to exchanges that h ave taken place and any
potential changes, for both tax administrations and third
parties"; and
(j) sub-regulation (1 2) thereof shall be substituted by the
following new sub-regulation:
"Automatic 
exchange of 
information 
reported by Platform 
Operators.(12) (a) A Reporting Malta Platform Operator
shall apply the due diligen ce procedures and fulfil
reporting requiremen ts laid down in Sections II and III
of Annex V .
(b) The competent authority in Malta
shall, by means of automatic exchange,
communicate the report received in accordance
with paragraph (a) within t he time limit laid down
in sub-regulation (8)(f), to the competent
authority of the Member State in which the
Reportable Seller is re sident as determined
pursuant to paragraph D of Section II of Annex V
and, where the Reportable Seller provides
immovable property rental services, in any case to
the competent authority of the Member State inwhich the immovable property is located.
(c) The information regarding each
Reportable Seller to be communicated by the
competent authority in Malta pursuant to
paragraph (b) shall be the following:
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(i) the name, the registered office
address, the TIN and, where relevant, the
identification number o f the Reporting Malta
P l a t f o r m  O p e r a t o r ,  a s  w e l l  a s  t h e  b u s i n e s sname(s) of the Platform(s) in respect ofwhich the Reporting Platform Operator is
reporting;
( i i ) t h e  name and surname o f
the Reportable Seller who is an individual,
and the legal name of the Reportable Seller
that is an Entity;
(iii) the Primary Address;
(iv) any TIN of the Reportable
Seller, including each Member State of
issuance or, in the absence of a TIN, the
place of birth of the Re portable Seller who is
an individual;
(v) the business registration number
of the Reportable Selle r that is an Entity;
(vi) the V A T identification number of
the Reportable Selle r, where available;
(vii) the date of birth of the
Reportable Seller who is an individual; 
(viii) the Financial Account Identifier
to which the Consideration is paid or
credited, insofar as it is available to the
Reporting Malta Platform Operator, andunless the competent authority of the
Member State where the Reportable Seller is
resident within the meaning of paragraph Dof Section II of Annex V  has not notified the
competent authorities of all other MemberStates that it does not intend to use theFinancial Account Identifier for this
purpose;
(ix) where different from the name of
the Reportable Selle r, in addition to the
Financial Account Identi fier, the name of the
holder of the financial account to which theConsideration is paid or credited, to the
extent available to the Reporting Malta
Platform Operator, a s well as any other
financial identification information available
to the Reporting Malta Platform Operator
with respect to that account holder;
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(x) each Member State in which the
Reportable Seller is resident determined
pursuant to paragraph D of Section II of
Annex V ;
(xi) the total Consideration paid or
credited during each quarter of the
Reportable Period and the number ofRelevant Activities in respect of which it
was paid or credited; and the total
Consideration paid or credited during each
quarter of the Reportable Period and thenumber of Relevant Activities in respect ofwhich it was paid or credited; and
(xii) any fees, commissions or taxes
withheld or charged by the Reporting Malta
Platform Operator during each quarter of theReportable Period:
Provided that where the Reportable Seller
provides immovable property rental services, the
following additional information shall be
communicated:
(i) the address of each Property
Listing, determined on the basis of the
procedures set out in paragraph E of SectionII of Annex V and the respective land
registration number or its equivalent under
the national law of the Member State whereit is located, where available;
(ii) the total Consideration paid or
credited during each quarter of the
Reportable Period and number of Relevant
Activities provided w ith respect to each
Property Listing; and
(iii) where available, the number of
days each Property Listing was rented
during the Reportable P eriod and the type of
each Property Listing.
(d) Where the information that is required
to be reported in accordance with paragraph B of
Section III of Annex V is incomplete or
inaccurate, the Commis sioner may request the
reporting of complete and accurate information as
is required in accordance with these regulations.
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Cap. 123.(e) A Reporting Malta Platform Operator
w i t h i n  t h e  m e a n i n g  o f  s ub-paragraph A(7) of
Section 1 of Annex V shall register with the
Commissioner in such m anner and within such
period of time that the Commissioner may require,
by means of guidelines pub lished on the website
of the Commissioner for Revenue in accordancewith the provisions of ar ticle 96(2) of the Income
T ax Act:
Provided that a Reporting Malta Platform
Operator within the meaning of sub-paragraph A(7)(e)of Section 1 of Annex V shall register once itcommences its activity a s a Platform Operator:
Provided further that a Reporting Malta
Platform Operator within the meaning of part A(7)(e)
of Section 1 of Annex V shall use service providers to
fulfil its registration and reporting obligations specifiedin these regulations, which obligations shall remain the
responsibility of the Re porting Malta Platform
Operator.
(f) The Reporting Platform Operator,
having successfully regis tered with the competent
authority in Malta as its Member State of its
single registration, sha ll notify the competent
authority in Malta of any change in the
information provided in accordance with
paragraph (e).
(g) Notwithstanding the administrative
penalties stipulated in regulation 52, where a
Reporting Platform Operator, after having
registered with the comp etent authority in Malta
as its Member State of its  single registration, fails
to report the information required to be reportedin accordance with sub-paragraph A(3) of
Section III of Annex V following two reminders
by the competent authority in Malta, it shall haveits registration revoked. The registration shall be
revoked not later than after the expiration ofninety (90) days but not prior to the expiration ofthirty (30) days after the second reminder.
(h) Where a Platform Operator is deemed
to be an Excluded Platform Operator, the
competent authority in Malta shall notify the
competent authorities of  all other Member States
accordingly, including a ny subsequent changes.
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Amends 
regulation 15 of the principal 
regulations.7. Regulation 15 o f the principal regulations shall be amended
as follows:
(a) sub-regulation (1) thereof shall be substituted by the
following new sub-regulation:Cap. 372.(i) Subject to the provisions of article 19
of the Income T ax Management Act, a Reporting
Malta Platform Operator shall maintain and retain
all the documentation and information it collects
in the course of meeting its reporting and due
diligence obligations specified in this sub-
regulation and Sections  II and III of Annex V
for a minimum period of five (5) years which start
to run from the end of the year in which the
information relates. In so doing, a Reporting
Malta Platform Operator shall keep records of the
steps undertaken in rela tion to any evidence relied
upon for the perf ormance of its obligations and
adequate measures to obt ain the said records.".
"(1) With a view of exchanging the information
referred to in regulation 12( 1), the competent authority
in Malta may request the com petent authority of another
Member State that officials authorised by the competent
authority in Malta and in accordance with theprocedural arrangements laid down by the competent
authority of the requested Member State:
(a) be present in the offices where the
administrative authori ties of the requested
Member State carry out their duties;
(b) be present during administrative
enquiries carried out in the territory of therequested Member State;
(c) participate in the administrative
enquiries carried out by  the requested Member
State through the use of electronic means of
communication, where appropriate:
Provided that where the requested authority
is the competent authority in Malta, it shall respond tothe request within sixty (60) d ays of the receipt of the
request, to confirm its agreement or communicate its
reasoned refusal to the  requesting authority:
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(b) in sub-regulation (2) thereo f, the words "In so far as it
is permitted under Maltese legis lation, the agreem ent referred to
in sub-regulation (1) may provide that, where officials of the
requesting authority are presen t during administrative enquirie s,
they may interview individuals and examine records." shall be
substituted by the words "Where  officials of the requesting
authority are present during administrative enquiries, or
participate in the administra tive enquiries through the use of
electronic means of communi cation, they may interview
individuals and examine record s subject to t he procedural
arrangements laid down by the  requested Member State.".
Amends 
regulation 16 of the principal 
regulations.8. Sub-regulation (3) of regul ation 16 of the principal
regulations shall be substituted by the following new sub-regul ation:
"(3) The competent authority in Malta shall, upon receipt
of a notification for a simultaneous control from the competent
authority of another EU  Member State, decide whether it intends
to take part in simultaneous con trols and it shall confirm its
agreement or communicate its reasoned refusal to the authoritythat proposed a simultaneous control within sixty (60) days of
receiving the proposal.".
Adds a new 
regulation to the 
principal regulations.9. Immediately after regulation 16 of the principal regulations
there shall be added the following new regulation:Provided further that where the requested
information is contained i n documentation to which
the officials of the compete nt authority in Malta have
access, the officials of the requesting authority shall be
given copies thereof."; and
"Joint audit. 16A.  (1) The competent authority of one (1)
or more Member States ma y request the competent
authority of another Member State or other MemberStates to conduct a joint audit. Where the competent
authority in Malta is a reque sted competent authority , it
shall respond to the request w ithin sixty (60) days of the
receipt of the request. The competent authority in Malta
may reject a request for a j oint audit by the competent
authority of a Member Sta te on justified grounds.
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(2) Joint audits shall be conducted in a pre-
agreed and coordinated manner, which include
linguistic arrangements, by the competent authorities of
the requesting and the requ ested Member States, and in
accordance with the laws and procedural requirementsof the Member State where the activities of a joint audit
take place. Where the activities of a joint audit take
place in Malta, the competen t authority in Malta shall
appoint a representative with the responsibility for
supervising and co ordinating the joint audit in Malta:
Provided that the righ ts and obligations of
the officials of Member States who participate in ajoint audit, when they are present in activities
performed in a different Member State, shall be
determined in accordance with the laws of the MemberState where the activities of t he joint audit take place:
Provided further that while complying with
the laws of the Member State where the activities of the
joint audit take place, the officials of another Member
State shall not exercise an y powers that would exceed
the scope of the powers gran ted to them under the laws
of their Member State.
(3) Without prejudice to the provisions of sub-
regulation (2), when the activities of a joint audit takeplace in Malta, the Maltese tax administration shallt a k e  t h e  n e c e s s a r y  m e a s u r e s  t o :
(a) permit that officials of other Member
States who participate in the activities of the joint
audit interview individua ls and examine records
together with the officials of the Maltese tax
administration, subject to the procedural
arrangements laid down in Malta;
(b) ensure that evidence collected during
the activities of the joint  audit can be assessed,
including on its admissibility , under the same
legal conditions as in the case of an audit carried
out in Malta where only the officials of Maltese
tax administration take part, including in the
course of any process of complaint, review or
appeal; and
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Amends 
regulation 18 of 
the principal regulations.10. Regulation 18 of the principal regulations shall be amended
as follows:
(a) sub-regulation (1)(a) thereof shall be substituted by
the following new sub-regulation:
"(1)  (a) Information communicated between
Member States in any form pursuant to the EU
Administrative Cooperati on Directive (including
information, reports and docu ments communicated by the
E U  C o m m i s s i o n  p u r s u a n t  t o  A r t i c l e  2 3 a  t h e r e o f )  s h a l l  b ecovered by the obligation of off icial secrecy and enjoy the
protection granted to similar in formation under the Income
T ax Acts. The said information may be used for theassessment, administration an d enforcement of Maltese law
concerning the taxes referre d to in Article 2 of the EU(c) ensure that the person(s) subject to a
joint audit or affected by it enjoy the same rightsand have the same obligations as in the case of an
audit where only the officers of the Maltese tax
administration take part, including in the courseof any process of complai nt, review or appeal.
(4) Where the compete nt authority in Malta
conducts a joint audit with the competent authority of
another one (1) or more Me mber States, the competent
authorities shall endeavour to agree on the facts and
circumstances relevant to th e joint audit and endeavour
to reach an agreement on the tax position of the audited
person(s) based on the results of the joint audit:
Provided that  the findings of the joint audit
shall be incorporated in a f inal report. Issues on which
the competent authorities ag ree shall be reflected in
the final report and be taken i nto account in the relevant
instruments issued by the competent authorities of the
participating Member States following such joint audit:
Provided further that the actions by the
competent authority in Malta  o r  a n y  o f  i t s  o f f i c e r s
following a joint audit and any further processes, such
as a decision of tax authori ties, process of appeal or
settlement relating ther eto, shall take place in
accordance with Maltese law.
(5) The audited person( s) shall be informed of
the outcome of the joint audit, including a copy of thefinal report within sixty (60) days of the issuance of the
final report.".
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Administrative Cooperation Directive as well as V AT  a n d
other indirect taxes:
Provided that reports and documents produced
b y  t h e  E U  C o m m i s s i o n  r e f e r r e d  t o  i n  A r t i c l e  2 3 a  o f  t h e
EU Administrative Cooperation Directive may be used by
EU Member States only for analytical purposes and shallnot be published or made available to any other person or
body without the express agreement of the EU
Commission."; and
(b) sub-regulation (2) thereof shall be substituted by the
following new sub-regulation:
"(2) (a) With the permission of the competent
authority of the Member Stat e communicating information
pursuant to the EU Administr ative Cooperation Directive,
and only insofar as this is allowed under Maltese law,
information and documents re ceived pursuant to the said
Directive may be used for other purposes than those
referred to in sub-regulation (1). Such permission shall be
granted if the information ca n be used for similar purposes
in the Member State of the competent authoritycommunicating the information.
(b) The competent authority in Malta may
communicate to the competent authorities of all otherMember States a list of purpos es for which, in compliance
with Maltese law, informati on and document s may be used,
other than those referred to in sub-regulation 1(a). Thecompetent authority that receives the information and
documents may use the received information and
documents without the permissi on referred to in paragraph
(a) for any of the pur poses listed by the competent authority
in Malta.".
Substitutes 
regulation 21 of the principal 
regulations.11. Regulation 21 of the princ ipal regulations shall be
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substituted by the foll owing new regulation:
"Data protection.
Cap. 586.21. (1) All exchange of information pursuant
to these regulations shall  be made in conformity with
Regulation (EU) 2016/679 of the European Parliament
and of the Council (General Data Protection
Regulation) and the Data Pro tection Act. Nevertheless,
by application of Article 23(1)(e), Article 13, Article
14(1) and Article 15 of the said Regulation shall notapply , as the provision of information under this
regulation constitutes a necessary measure in theinterest of taxation matters.
(2) Regulation (EU) 2018/1725 of the European
Parliament and of the Council shall apply to anyprocessing of personal data under the EU
Administrative Cooperation Directive by the Union
institutions, bodies , offices and agenc ies. However, for
the purposes of the correc t application of the EU
Administrative Cooperation Di rective, the scope of the
obligations and rights provided for in Article 15,Article 16(1), and Articles 17 to 21 of Regulation (EU)
2018/1725 shall be restricted  to the extent required in
order to safeguard the interes ts referred to in point (c) of
Article 25(1) of the said Regulation.
Cap. 586.(3) The Reporting Malta F inancial Institutions,
the intermediaries, the Reporting Malta Platform
Operators and the c ompetent authority in Malta shall be
considered to be data contro llers when, acting alone or
jointly , they determine the  purposes and means of the
processing of personal dat a within the meaning of
Regulation (EU) 2016/ 679 and the Data Protection Act.
(4) Notwithstanding the provisions of sub-
regulation (1), the Commissioner shall ensure each
Reporting Malta Financial Ins titution or intermediary or
Reporting Malta Platform Oper ator, as the case may be,
which is under  the jurisdiction of Malta:
(a) informs each individual concerned that
information relating to that individual s h a l l  be
collected and transferred in accordance with
these regulations; and
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Amends 
regulation 22 of 
the principal regulations.12. Sub-regulations (2) and (3) of regulation 22 of the principal
regulations shall be s ubstituted by the following new sub-regul ation:
"(2) Spontaneous information and its acknowledgement
pursuant to regulation 14, requests for administrative
notifications pursuant to regul ation 17, feedb ack information
pursuant to regulation 11(4 ) and (5) and communications
pursuant to regulation 18(2) and  (4) and regulation 20(1) shall
be sent using the standard for ms adopted by the Commission in
accordance with the procedure referred to in Article 26(2) of t he
EU Administrative Cooperation Directive.
(3) The automatic exchange of information pursuant to(b) provides to each individual concerned
all information that the individual is entitled tofrom the data controller in sufficient time for that
individual to exercise his data protection rights
and, in any case, befor e the information is
reported:
Provided that notwithst anding the provisions
of this sub-regulation, each  Reporting Malta Platform
Operator shall inform Reportable Sellers of the reportedConsideration.
(5) Information processed in accordance with
these regulations shall be retained for no longer than is
necessary to achieve the purpo ses of these regulations.
(6) In the case that a data breach occurs in
Malta:
(a) the competent autho rity in Malta shall
report the data breach and any subsequent
remedial action to the Commission without delay;
(b) the competent aut hority in Malta shall
investigate, contain and remedy the data breach
and shall, by giving notice in writing to the
Commission, request the suspension of the CCN
access for the purposes of  these regulations, if the
data breach cannot be contained immediately and
appropriately .
(7) In the case that a data breach occurs in
another Member State, the competent authority in Malta
may suspend the exchange  of information to the
Member State(s) where the data breach occurred bygiving notice in writing to the Commission and the
Member State(s) concerned. Such suspension shall have
immediate effect.".
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regulation 13(1) a n d  ( 1 2 )  s h a l l  b e  c a r r i e d  o u t  u s i n g  a  s t a n d a r d
computerised format aimed at facilitating such automatic
exchange, adopted by the Com mission in accordance with the
procedure referred to in Article  26(2) of the EU Administrative
Cooperation Directive.".
Amends 
regulation 30 of the principal 
regulations.13. In sub-regulation (1) of reg ulation 30 of the principal
regulations, immediatel y after the words "U.S. Reportable Accou nts"
there shall be added the words " together with an annual report on the
measures and procedures it main tains and applies to fulfil its
obligations with the F A TCA Agreement".
Amends 
regulation 33 of 
the principal 
regulations.14. In sub-regulation (2) of reg ulation 33 of the principal
regulations, the words "every dir ector, manager or other princi pal
officer" shall be substituted by  the words "every senior managing
official".
Amends 
regulation 41 of 
the principal regulations.15. In regulation 41 of the princ ipal regulations, immediately
after the words "Annex I to these  regulations" there shall be a dded the
words "together with an annual r eport on the measures and proce dures
it maintains and a pplies to fulfil its ob ligations with Annex I ".
Amends regulation 44 of 
the principal 
regulations.16. In sub-regulation (2) of reg ulation 44 of the principal
regulations, the words "every dir ector, manager or other princi pal
officer" shall be substituted by  the words "every senior managi ng
official".
Adds a new 
regulation to the 
principal regulations.17. Immediately after regulation 51  of the principal regulations
there shall be added the following new regulation:
"Administrative 
penalties for failure to comply.52. (1) Where a Reporting Malta Platform
Operator fails to comply with any of the  obligations set
out in the EU Administrativ e Cooperation Directive,
the Reporting Malta Platform Op erator shall be liable to
the following adminis trative penalties:
(a) where a Reporting Malta Platform
Operator fails to register with the Commissioner
in accordance with regulation 13(12)(e) and insuch manner and within the period of time that
the Commissioner requires, to an administrative
penalty of five hundred euro (€500);
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(b) where a Reporting Malta Platform
Operator fails to retain the documentation and
information it collected in the course of
meeting its due diligence and reporting
obligations for a minimum period of five (5) years
s t a r t i n g  f r o m  t h e  e n d  o f  the year in which the
information relates, to an  administrative penalty
of two thousand five hu ndred euro (€2,500);
(c) where a Reporting Malta Platform
Operator fails to apply the due diligence
procedures specified in Section II of Annex V ,
to an administrative pe nalty of five thousand
euro (€5,000);
(d) where a Reporting Malta Platform
Operator fails to report the information required
to be reported in accordance with Section III ofAnnex V within the time stipulated in the saidSection III, to an admi nistrative penalty of:
(i) two thousand five hundred euro
(€2,500); and
(ii) one hundred euro (€100) for
every day during which the default existed,
which administrativ e penalty shall not
exceed in total twenty thousand euro
(€20,000);
( e ) w h e r e  a  R e p o r t i n g  M a l t a  P l a t f o r m
Operator fails to report the information required
to be reported in terms of Section III of Annex V
in a complete and accurate manner, to a penaltyof:
(i) in the case of minor errors:
- two hundred euro (€200); and
- fifty euro (€50) for every day
during which the default existed,
which administrative penalty shall not
exceed in total five thousand euro
(€5,000);
(ii) in the case of significant non-
compliance, an administr ative penalty of up
to fifty thousand euro (€50,000).
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Amends Annex 
III to the principal 
regulations.18. Point s 3 and 4 of Section II of Annex III to the principal
regulations shall be substituted by the following:
Adds a new 
Annex to the 
principal 
regulations.19. Immediately after Annex IV o f the principal regulations
there shall be added the following new Annex:(2) In addition, and without prejudice to any
administrative penalties in curred in accordance with
sub-regulation (1), where a Reporting Malta Platform
Operator is found to have submitted information that is
misleading or false, every s enior managing official of
such Reporting Malta Plat form Operator shall be
liable to an administrative pe nalty of not less than ten
thousand euro (€10,000) and not more than thirty
thousand euro (€30,000):
Provided that a senior managing official of
the said Reporting Malta Platf orm Operator shall not be
guilty of such an offence if he proves that he wasunaware and could not with  reasonable diligence be
aware of such act or omission and that he dideverything within his power to prevent that act oromission.".
S.L. 372.16."3. Any Constituent Entity of an MNE Group
that is resident for tax pur poses in Malta shall notify the
Commissioner whether it is the Ultimate Parent Entityor the Surrogate Parent Enti ty or the Constituent Entity
referred to in point 1, no later than the tax return date
applicable to that Constituent Entity as determined
under regulation 2 of the Inc ome T ax (Statutory Dates)
Rules.
S.L. 372.16.4. Where a Constituent Entity of an MNE
Group, that is resident for t ax purposes in Malta, is not
the Ultimate Parent Entity nor the Surrogate Parent
Entity nor the Constituent Ent ity referred to in point 1,
it shall notify the Commissioner of the identity and tax
residence of the Reporting E ntity , no later than the tax
return date applicable to that Constituent Entity as
determined under regulation 2 of the Income T ax
(Statutory Dates) Rules.".
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"ANNEX V
In the context of Annex V , any capitalised term shall 
have the meaning that it ha s under the corresponding 
definitions set out in this Annex.
DUE DILIGENCE PROCEDURES, REPORTING 
REQUIREMENTS AND OTHER RULES FOR 
PLA TFORM OPERA TORS.
This Annex lays down the due diligence
procedures, reportin g requirements and other rules that
shall be applied by Reporting Malta Platform Operators
in order to enable Malta t o communicate, by automatic
exchange, the information referred to in regulation
13(12). This Annex also describes the rules andadministrative procedures that Malta has in place toensure effective implementation of, and compliance
with, the diligence procedures and reporting
requirements set out below .
SECTION I 
DEFINED TERMS
The following terms shall have the meanings set
forth below:
A. Reporting Platform Operators
1. "Platform" means any software, including
a website or a part thereof and applicati ons, including
mobile applications, accessible by users and allowing
Sellers to be connected to ot her users for the purpose
of carrying out a Relevant Activity , directly orindirectly , to such user s .  I t  a l s o  i n c l u d e s  a n y
arrangement for the coll ection and payment of a
Consideration in respect of Relevant Activity .
The term "Platform" does not include software
that without any further inte rvention in carrying out a
Relevant Activity exclusively allows any of thefollowing:
(a) processing of payments in relation to
Relevant Activity;
(b) users to list or advertise a Relevant
Activity;
(c) redirecting or transferring of users to a
Platform.
2. "Platform Operator" means an Entity that
contracts with Sellers to ma ke available all or part of a
Platform to such Sellers.
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3. "Excluded Platform Operator" means a
Platform Operator which ha s demonstrated upfront and
on an annual basis to the sa tisfaction of the competent
authority in Malta that its entire business model is such
that it does not have Reportable Sellers.
4. "Reporting Platform Operator" means any
Platform Operator, other than an Excluded PlatformOperator, which is in any of the following situations:
(a) is resident for tax purposes in a
Member State or, where such Platform Operatordoes not have a residenc e for tax purposes in a
Member State, it fulfils any of the following
conditions:
(i) it is incorporated under the laws
of a Member State;
( i i ) i t  h a s  i t s  p l a ce of management,
including effective management, in a
Member State;
(iii) it has a permanent establishment
in a Member State an d is not a Qualified
Non-Union Platform Operator; 
(b) it is neither resident for tax purposes,
nor incorporated or managed in a Member State,
n o r h a s a p e r m an en t es t ab li s h m e n t i n  a Mem b e r
State, but facilitates the carrying out of aRelevant Activity by Reportable Sellers or a
Relevant Activity involving the rental of
immovable property located in a Member Stateand is not a Qualified Non-Union Platform
Operator.
5. "Qualified Non-Union Platform Operator"
means a Platform Operator for which all Relevant
Activities that it facilitates are also Qualified RelevantActivities and that is resident for tax purposes in a
Qualified Non-Union Jurisdiction or, where such
Platform Operator does not have a residence for taxpurposes in a Qualified Non-Union Jurisdiction, it
fulfils any of the following conditions:
(a) it is incorporated under the laws of a
Qualified Non-Union Jurisdiction; or
(b) it has its place of management,
including effective mana gement, in a Qualified
Non-Union Jurisdiction.
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6. "Qualified Non-Union Jurisdiction" means a
non-Union jurisdiction that has in effect an Effective
Qualifying Competent Autho rity Agreement with the
competent authorities of all Member States which areidentified as reportable jurisdictions in a list publishedby the non-Union jurisdiction.
7. "Reporting Malta Platform Operator"
means any Platform Operator, other than an Excluded
Malta Platform Operator, which is:
(a) resident for tax purposes in Malta
and not resident for tax purposes in any other
Member State; 
(b) resident for tax pu rposes in Malta and
any other Member State and has elected in
accordance with part A(2) o f Section III to fulfil
its reporting obligations in Malta;
(c) has a permanent establishment in
Malta and is not tax resident in Malta or in any
other Member State and does not fulfil any of the
co n d i t io n s se t o u t  i n  p a r a graph (a) of point 4 of
the definition "Reporting Platform Operator" in
Section 1 of this Annex in any other Member
State and is not a Qualif ied Non- Union Platform
Operator;
(d) has a permanent establishment in
Malta and is not tax resident in Malta or in any
other Member State and fulfils any of the
conditions set out in paragraph (a) of point 4 of
the definition "Reporting Platform Operator" in
Section 1 of this Annex in any other Member
State and is not a Quali fied Non- Union Platform
Operator, and has elected in accordance with part
A(2) of Section III of t his Annex to fulfil its
reporting obligations in Malta; or
(e) it is not a residen t for tax purposes, is
not incorporated or mana ged in a Member State,
does not have a permanent establishment in aMember State, but facilita tes the carrying out of a
Relevant Activity by R eportable Sellers or a
Relevant Activity involving the rental ofimmovable property located in a Member State
and is not a Qualified Non-Union Platform
Operator and has elected in accordance with
regulation 13(3)(f) to fulfil its reporting
obligations in Malta.
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8. "Effective Qualifying Competent Authority
Agreement" means an agreement between the
competent authority in  Malta and a non-Union
jurisdiction that requires the automatic exchange ofinformation equivalent to th a t  s p e c i f i e d  i n  p a r t  B  o f
Section III of this Ann ex as confirmed by an
implementing act of the EU AdministrativeCooperation Directive.
9. "Relevant Activity" means an activity
carried out for Consideration and being any of the
following:
(a) the rental of immovable property ,
including both residential and commercial
property , as well as any o ther immovable property
and parking spaces;
(b) a Personal Service; 
(c) the sale of Goods;
(d) the rental of any mode of transport:
Provided that the term  "Relevant Activity"
does not include an activity carried out by a Seller
acting as an employee of the Platform Operator or a
related Entity of the Platform Operator.
10. "Qualified Relevant Activities" means any
Relevant Activity covered b y the automatic exchange
pursuant to an Effective Qualifying Competent
Authority Agreement.
11. "Consideration" mea ns compensation in any
form, net of any fees, commis sions or taxes withheld or
charged by the Reporting Pla tform Operator, that is paid
or credited to a Seller in connection with the RelevantActivity , the amount of whic h is known or reasonably
knowable by the Platform Operator.
12. "Personal Service" means a service
involving time-based or task -based work performed by
one (1) or more individuals,  acting either independently
or on behalf of an Entity , and which is carried out at
the request of a user , either online or physically offlineafter having been facilitated by means of a Platform.
B. Reportable Sellers
1. "Seller" means a Platform user, either an
individual or an Entity , that is registered at any moment
during the Reportable Period on the Platform and
carries out a Relevant Activity .
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2. "Active Seller" means any Seller that either
provides a Relevant Activity during the Reportable
Period or is paid or cre dited Consideration in
connection with a Relevant Activity during theReportable Period.
3. "Reportable Seller " means any Active
Seller, other than an Exclude d Seller, that is resident in
a Member State or that ren ted out immovable property
located in a Member State.
4. "Excluded Seller" means any Seller:
(a) that is a Governmental Entity;
(b) that is an Entity the stock of which is
regularly traded on an e stablished securities
market or a related Entity of an Entity the stock of
which is regularly traded on an establishedsecurities market;
(c) that is an Entity for which the
Platform Operator facilitated more than two
thousand (2,000) Relevan t Activities by means of
the rental of immovable property in respect of a
Property Listing during th e Reporting Period; or
(d) for which the Platform Operator
facilitated less than t hirty (30) Relevant
Activities by means of the sale of Goods and for
which the total amount of Consideration paid orcredited did not exceed two thousand euro (€
2,000) during the Re porting Period.
C. Other definitions
1. "Entity" means a legal person or a legal
arrangement, such as a corporation, partnership, trust or
foundation. An Entity is a related Entity of another
Entity if either Entity control s the other Entity , or the
two (2) Entities are under common control. For this
purpose, control includes di rect or indirect ownership
of more than fifty per cent (50%) of the vote and value
in an Entity . In indirect part icipation, the fulfilment of
the requirement for the hold ing of more than fifty per
cent (50%) of the right of ownership in the capital of theother Entity shall be determined by multiplying the
rates of holding through the successive tiers. A person
holding more than fifty per cent (50%) of the votingrights shall be deemed to hold one hundred per cent
(100%).
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2. "Governmental Entity" means the
government of Malta or other jurisdiction, any political
subdivision of Malta or other jurisdiction which
includes a state, province, county , or municipality, or
any wholly owned agency or  instrumentality of Malta
or other jurisdiction or of any one or more of the
foregoing each, a "Governmental Entity".
3. "TIN" means a T axpayer Identification
Number, issued by a Member State, or functional
equivalent in the absence of a T axpayer Identification
Number.
4. "V A T identification number" means the
unique number that identifies a taxable person or a non-
taxable legal entity that is re gistered for value added tax
purposes.
5. "Primary Address" means the address that
is the primary residence of a Seller who is a individual,
as well as the address that is the registered office of a
Seller that is an Entity .
6. "Reportable Period" means the calendar year
in respect of which repo rting is being completed
pursuant to Section III of thi s Annex.
7.  "Property Listing"  means all immovable
property units located at th e same street address, owned
by the same owner and offered for rent on a Platform bythe same Seller.
8. "Financial Account Identifier" means the
unique identifying number or  reference available to the
Platform Operator of the ban k account or other similar
payment services account to which the Consideration is
paid or credited.
9. "Goods" means any tangible property .
SECTION II
DUE DILIGENCE PROCEDURES
The following procedures shall apply for the
purpose of identifying Reportable Sellers.
A. Sellers not subject to review
For the purpose of determining whether a Seller
that is an Entity qualifies as an Excluded Seller
described in paragraphs (a ) and (b) of part B(4) of
Section I of this Annex, a Reporting Malta Platform
Operator may rely on publicly available information ora confirmation from the Seller that is an Entity .
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For the purpose of determining whether a Seller
qualifies as an Excluded Se ller described in paragraphs
(c) and (d) of part B(4) of Section I of this Annex, a
Reporting Malta Platform Operator may rely on its
available records.
B. Collection of Seller Information
1. The Reporting Malta  Platform Operator
shall collect all of the fol lowing information for each
Seller who is an individual and not an Excluded Seller:
(a) the name and surname; 
(b) the Primary Address;
(c) any TIN issued to that Seller, including
each Member State of issuance, and in the
absence of a TIN, the place of birth of thatSeller;
(d) the V A T identific ation number of that
Seller, where available;
(e) the date of birth.
2. The Reporting Malta  Platform Operator
shall collect all of the foll owing information for each
Seller that is an Entity a nd not an Excluded Seller:
(a) the legal name;
(b) the Primary Address;
(c) any TIN issued to that Seller, including
each Member State of issuance;
(d) the V A T identific ation number of that
Seller, where available;
(e) the business re gistration number;
(f) the existence of any permanent
establishment through which Relevant Activities
are carried out in the Union, where available,
indicating each respective Member State, wheresuch a permanent establishment is located.
3. Notwithstanding the provisions of parts B(1)
and B(2), the Reporting Malt a Platform Operator shall
not be required to collect information referred to inparagraphs (b) to (e) of part B(1) of Section II of thisAnnex V and paragraphs (b) to (f) of part B(2) of
Section II of this Annex where it relies on direct
confirmation of the identity and residence of the Seller
through an identification service made available by a
Member State or the Union to ascertain the identity andtax residence of the Seller.
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4. Notwithstanding the provisions of
paragraph (c) of part B(1)  and paragraphs (c) and (e)
of part B(2) of this Section, the Reporting Malta
Platform Operator shall not be required to collect the
TIN or the business registration number, as the casemay be, in any of the following situations:
(a) the Member State of residence of the
Seller does not issue a TIN or business
registration number to the Seller;
(b) the Member State of residence of the
Seller does not require the collection of the TIN
issued to the Seller.
C. V erification of Seller Information
1. The Reporting Malta Platform Operator
shall determine whether the information collected
pursuant to part A, part B(1 ), paragraphs (a) to (e) of
part B(2) and part E of Section II of this Annex is
reliable, using all info rmation and documents
available to the Reporting Malta Platform Operator in
its records, as well as any  electronic interface made
available to the public by a Member State or the Union
free of charge to ascertain t he validity of the TIN and,
or VA T identification number.
2. Notwithstanding the provisions of part C(1),
for the completion of the  due diligence procedures
pursuant to part F(2), the  Reporting Malta Platform
Operator may determine w hether the information
collected pursuant to part A, part B(1), paragraphs (a)
to (e) of part B(2) and part E of Section II of thisAnnex is reliable, using in formation an d documents
available to the Reporting Malta Platform Operator inits electronically searchable records.
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3. In the application of paragraph (b) of part
F(3) of Section II of this Annex and notwithstanding
parts C(1) and C(2) of Section II of this Annex, in
instances where the Reporting Malta Platform Operator
has reason to believe that a ny of the information items
described in parts B or E of Section II of this Annex
may be inaccurate by virtue of information provided by
the competent authority of a Member State in a request
concerning a specific Seller, the Reporting Malta
Platform Operator is obliged to request the Seller to
correct information items that were found to be
incorrect and to provide sup porting documents, data or
i n f o r m a t i o n ,  w h i c h  a r e  r e l iable and of independent
source, such as:
(a) valid government-issued identification
document, 
(b) recent tax residency certificate.
D. Determination of Member States of
residence of Seller for the purposes of regulation
13(12)
1. A Reporting Malta Platform Operator shall
consider a Seller resident in the Member State of the
Seller’s Primary Address. Where different from the
Member State of the Seller’s Primary Address, aReporting Malta Platform Operator shall consider the
Seller as resident also in the Member State of issuance
of TIN. Where the Seller has provided information withr e s p e c t  t o  t h e  e x i s t e n c e  o f  a permanent establishment
pursuant to paragraph (f) of part B(2) of Section II ofthis Annex, a Reporting Malt a Platform Operator shall
c o n s i d e r  t h e  S e l l e r  r e s i d e nt also in the respective
Member State as spec ified by the Seller.
2. Notwithstanding the pr ovisions of part D(1),
a Reporting Malta Platform Operator shall consider a
Seller resident in each Member State confirmed by anelectronic identification service made available by a
Member State or the Union pursuant to part B(3) of
Section II of this Annex.
E. Collection of information on rented
immovable property
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Where a Seller is engaged in Relevant Activity
involving the rental of immovable property , the
Reporting Malta Platform Operator shall collect the
address of each Property Listing and, where issued,
respective land registration  number or its equivalent
under the national law of the Member State where it is
located. Where a Reporting Malta Platform Operator
facilitated more than two thousand (2,000) RelevantActivities by means of the re ntal of a Property Listing
for the same Seller that is an Entity , the Reporting MaltaPlatform Operator shall collect supporting documents,
data or information that the Property Listing is owned
by the same owner.
F . Timing and validity of due diligence
procedures
1. A Reporting Malta Platform Operator shall
complete the due d iligence procedures set out in parts
A to E of Section II of this  Annex by 31st December of
the Reportable Period.
2. Notwithstanding the provisions of part
F(1), for Sellers that were already registered on thePlatform as of 1st January 2023 or as of the date onwhich an Entity becomes a  Reporting Malta Platform
Operator, the due diligence procedures set out in partsA to E of Section II of thi s Annex are required to be
completed by 31st December of the second Reportable
Period for the Reporting Malta Platform Operator.
3. Notwithstanding the pr ovisions of part F(1),
a Reporting Malta Platform Operator may rely on the
due diligence procedures conducted in respect ofprevious Reportable Periods, provided that:
(a) the Seller information required in parts
B(1) and B(2) of Section II of this Annex has
been either collected and  verified or confirmed
within the last thirty-six (36) months; and
(b) the Reporting Malta Platform Operator
does not have reason to know that information
collected pursuant to parts A, B and E of Section
II of this Annex is or has become unreliable or
incorrect.
G. Application of the due diligence procedures
to Active Sellers only
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A Reporting Malta Platform Operator may elect to
complete the due diligence pr ocedures pursuant to parts
A to F of Section II of this Annex in respect of Active
Sellers only .
H. Completion of the due  diligence procedures
by third parties
1. A Reporting Malta Platform Operator may
rely on a third-party servic e provider to fulfil the due
diligence obligations laid do wn in this Section, but such
obligations shall remain th e responsibility of the
Reporting Malta Platform Operator.
2. Where a Platform Operator fulfils the due
diligence obligations for a Reporting Malta Platform
Operator with respect to the same Platform pursuant to
part H(1) of Section II of this Annex, such PlatformOperator shall carry out the  due diligence procedures
pursuant to the rules laid down in this Section. The due
diligence obligations shall remain the responsibility
of the Reporting Malta Platform Operator.
I.  Procedure to ensure t he collection of Seller
information
Where a Seller does not provide the
information required in part s A to E in this Section,
after two (2) reminders following the initial request by
the Reporting Malta Platform Operator, but not prior to
the expiration of sixty (60) days, the Reporting MaltaPlatform Operator shall close the account of the Seller
and prevent the Seller fr om re-registering on the
Platform. Payment of the Consideration to the Seller
shall be withheld by the Reporting Malta Platform
Operator until the Seller p rovides the information
requested.
SECTION III 
REPORTING REQUIREMENTS
A. Time and manner of reporting
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1. A Reporting Malta Pla tform Operator shall
report to the competent authority in Malta the
information set out in part B of this Section with
respect to the Reportable Period not later than 31
January of the year following the calendar year in whichthe Seller is identified as  a  R e p o r t a b l e  S e l l e r .  W h e r e
there is more than one Reporting Platform Operator, aReporting Malta Platform O perator shall be exempt
from reporting the informat ion if it has proof, in
conformity with Maltese law,  that the same information
has been reported by another Reporting Platform
Operator:
Provided that the proof may be in such form
as the Commissioner may determine.
Cap. 123.2. If a Reporting Platform Operator within the
meaning of paragraph (a) of part A(4) of Section I of
this Annex fulfils any of the conditions listed therein inmore than one Member State, it shall elect one (1) of
those Member States in which it shall fulfil the
reporting requirements set out in this Section. Thiselection shall be made in such form and manner as the
Commissioner may require by means of guidelines
published on the website of the Commissioner forRevenue under the provisions of article 96(2) of the
Income T ax Act. The Reporting Platform Operator
shall notify all the competent authorities of thoseMember States of its election. The said Reporting
Platform Operator shall report the information listed in
part B of this Section with  respect to the Reportable
Period to the competent aut hority of the Member State
of election, as this is de termined in accordance with
regulation 13(12)(e), not lat er than 31st January of the
year following the calendar  year in which the Seller is
identified as a Reportable S eller. Where there is more
than one Reporting Platform Operator, any of thoseReporting Platform Operators shall be exempt from
reporting the information if  it has proof, in conformity
with the national law of the Member State of
registration, that the same information has been
reported by another Report ing Platform Operator in
another Member State.
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3. A Reporting Malta Platform Operator
within the meaning of para graph (e) of part A(7) of
Section I shall report the information set out in part B
of this Section with respect  to the Reportable Period to
the competent authority in Malta not later than 31st
January of the year following the calendar year in
which the Seller is identified as a Reportable Seller.
4. Notwithstanding the provisions of part A(3)
of this Section, a Reportin g Malta Platform Operator
shall not be required to pro vide the information set out
in part B of this Section with respect to Qualified
Relevant Activities, c overed by an Effective
Qualifying Competent Aut hority Agreement, which
already provides for the automatic exchange of
equivalent information with a Member State onReportable Sellers residen t in that Member State.
5. A Reporting Malta Platform Operator
shall also provide the information set out in parts B(2)
and B(3) to the Reportable Seller to which it relates not
later than 31st January of the year following the
calendar year in which the Seller is identified as a
Reportable Seller.
6. The information with respect to the
Consideration paid or credited in a fiat currency shall be
reported in the currency in which it was paid orcredited. In case the Consid eration was paid or credited
in a form other than fiat currency , it shall be reported inthe local currency , converted  or valued in a manner that
is consistently determined by the Reporting Malta
Platform Operator.
7. The information about the Consideration
and other amounts shall be r eported in respect of the
quarter of the Reportable Period in which the
Consideration was paid or credited.
B. Information to be Reported
Each Reporting Malta Pla tform Operator shall
report the following information:
1. The name, the registered office address, the
TIN and, where relevant, the individual identification
number of the Reporting Ma lta Platform Operator
allocated pursuant to regula tion 13(12)(e), as well as
the business name(s) of the Platform(s) in respect of
which the Reporting Malt a Platform Operator is
reporting.
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B 86
2. With respect to a Reporting Platform
Operator having registered w ith the competent authority
in Malta as its Member State  of its single registration,
shall communicate to the com petent authority in Malta
the following information:
(a) Name;
(b) Postal address;
(c) Electronic addresses, including
websites;
(d) Any TIN issued to the Reporting
Platform Operator; 
(e) A statement with the information
about identification of that Reporting Platform
Operator for V AT purposes within the Union,
pursuant to Title XII, Cha pter 6, Sections 2 and
3 of Council Directive 2006/112/EC;
(f) Member States in which Reportable
Sellers are residents with in the meaning of part D
of Section II of this Annex.
3. With respect to each Reportable Seller that
carried out Relevant Activity , other than immovable
property rental:
(a) the information items required to be
collected pursuant to part B of Section II;
(b) the Financial A ccount Identifier,
insofar as it is available to the Reporting Malta
Platform Operator and the competent authority of
the Member State where the Reportable Seller isresident in the meaning  of part D of Section II has
not published that it does not intend to use theFinancial Account Identifier for this purpose;
(c) where different from the name of the
Reportable Seller, in ad dition to the Financial
Account Identifier, the n ame of the holder of the
financial account to whi ch the Consideration is
paid or credited, to the extent available to theReporting Malta Platform Operator, as well as any
other financial identif ication information
available to the Reporting Malta Platform
Operator with respect to  that account holder;
(d) each Member State in which the
Reportable Seller is resident for the purposes of
regulation 13(12);
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B 87
(e) the total Consideration paid or
credited during each quarter of the Reportable
Period and the number of Relevant Activities in
respect of which it wa s paid or credited;
(f) any fees, commissions or taxes
withheld or charged by the Reporting Malta
Platform Operator duri ng each quarter of the
Reportable Period.
4. With respect to each Reportable Seller that
carried out Relevant Activity involving immovableproperty rental:
(a) the information items required to be
collected pursuant to part B of Section II;
(b) the Financial A ccount Identifier,
insofar as it is available to the Reporting MaltaPlatform Operator and the competent authority of
the Member State where the Reportable Seller is
resident in the meaning of  part D of Section II has
not published that it does not intend to use the
Financial Account Ident ifier for this purpose;
(c) where different from the name of the
Reportable Seller, in addition to the Financial
Account Identifier, the name of the holder of thefinancial account to which the Consideration is
paid or credited, to the extent available to the
Reporting Malta Platform Operator, as well as any
other financial identi fication information
available to the Reporting Malta PlatformOperator with respect t o the account holder;
(d) each Member State in which the
Reportable Seller is resident for the purposes ofregulation 13(12) as determined pursuant to part
D of Section II of this Annex;
(e) the address of ea ch Property Listing,
determined on the basis of the procedures set out
in part E of Section II of this Annex and therespective land registration number or its
equivalent under the national law of the Member
State where the Property Li sting is located, where
available;
(f) the total Considera tion paid or credited
during each quarter of th e Reportable Period and
the number of Relevant Activities provided withrespect to each Property Listing;
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(g) any fees, commissions or taxes
withheld or charged by the Reporting Malta
Platform Operator during each quarter of the
Reportable Period;
(h) where available, the number of days
each Property Listing was rented during the
Reportable Period and th e type of each Property
Listing.".
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Ippubblikat mid-Dipartiment tal-Informazzjoni (doi.gov.mt) — Valletta — Published by the Department of Information (doi.gov.mt) — Valletta
Mitbugħ fl-Istamperija tal-Gvern fuq karta riċiklata — Printed at the Government Printing Press on recycled paper
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