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:
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6.1 First Year of Registration
A Platform Operator satisfying any of the conditions laid down i…