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Tax and regulatory

FATCA and CRS reporting deadline extended

As a consequence of the disruption caused by the COVID-19 pandemic, the Office of the Commissioner of Revenue has approved the extension to the FATCA and CRS reporting deadline in relation to reporting year 2019.

In line with regulations 30, 41 and 45 of the Cooperation with other Jurisdictions on Tax Matters Regulations, Reporting Malta Financial Institutions must report the information specified in Section I of Annex I to the Regulations and the information specified in Article 2(2)(a) and Article 3(2) of the FATCA Agreement on U.S. Reportable Accounts by not later than 30th June 2020 in relation to Reporting Year 2019.