DAC6 has been implemented into Maltese legislation by virtue of legal notice L.N. 342 of 2019.
Malta’s Commissioner for Revenue has made available the DAC6 XML Schema to be used for filing information in relation to reportable cross-border arrangements and the DAC6 XML Schema user guide.
DAC6 has been implemented into Maltese legislation by virtue of legal notice L.N. 342 of 2019 which amended S.L. 123.127, entitled the Cooperation with Other Jurisdictions on Tax Matters Regulations.
The DAC6 XML Schema and the User Guide are available on the Revenue’s website.