CBCR Reports

The provisions implementing Directive (EU) 2021/2101 on the public disclosure of income tax information by certain undertakings and branches have come into effect in Malta through Act XVIII of 2024, which introduced Articles 213B, 213C, 213D and amendments to the Fourth Schedule to the Companies Act (Cap. 386 of the Laws of Malta).

 

The requirements apply to accounting periods commencing from 22 June 2024 onwards. In-scope entities are required to prepare and publish a Public Country-by-Country Report ("Public CbCR Report") within 12 months of the balance sheet date of the relevant financial year.