On November 11th the Commissioner for Revenue published the simplified Annual Report to be submitted by non-disclosing intermediaries that are involved in reportable cross-border arrangements within the context of the Mandatory Disclosure Rules (DAC6). Such arrangements would have been reportable by other intermediaries or the taxpayers themselves given that the intermediary in question would have a waiver from its obligation to report due to legal professional privilege. The Annual Report may be accessed through this link.
In addition, the notification has indicated that the deadline for the submission of such report will be the end of February of every year. The first deadline, covering reportable cross-border arrangements where the trigger point for reporting took place up to 31st December 2021, will be 28th February 2022. As a result, non-disclosing intermediaries are obliged to include within the first annual report, any reportable cross-border arrangements they may have been involved in as from 25th June 2018.
For more information on MDR you may refer to the 'Malta Transposes Mandatory Disclosure Rules' factsheet.