Malta's Commissioner for Revenue has published a set of guidelines in relation to the reporting obligations of Digital Platform Operators (DAC7). The guidelines cover the following topics:
- Platforms in scope of DAC7;
- Sellers;
- Relevant Activities;
- Due Diligence Procedures;
- Registration Requirements;
- Information to be Reported;
- Reporting Deadlines; and
- Retention of Information.
The DAC7 reporting requirements generally apply from 1 January 2023, with initial reporting due by 31 Januar…