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Malta: Extended deadline for fiscal unity, 30 September 2020

Malta: Extended deadline for fiscal unity, 30 September

The deadline for applications for fiscal consolidation for assessment year 2020 has been extended to the end of September 2020.


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Following the issue of the “Consolidated Group (Income Tax) Rules” (LN 110 of 2019 on 31 May 2019) and the guidelines issued on 18 May 2020, entities that meet the required conditions and elect to form a fiscal unit in Malta can file an online registration form. The deadline for this application in respect of the assessment year 2020 has been extended to 30 September 2020 (from 31 August 2020).

Read an August 2020 report prepared by the KPMG member firm in Malta

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