Informative Note – Entry into force of legislation

The Malta Business Registry (“MBR”) hereby informs the general public that the Various Laws relating to Corporate Sustainability Reporting (Amendment) Act, 2026, (ACT No. I of 2026), hereinafter referred to as “The Act’’, has been published.

Further to the above, and in virtue of L.N. 61 of 2026 the following articles of the Act have come into force: 17, 26, 27, 28,29, 31, 41 and 42.

The Commission Delegated Directive (EU) 2023/2775 of 17 October 2023 amending Directive 2013/34/EU of the European Parliament and of the Council as regards the adjustments of the size criteria for micro, small, medium-sized and large undertakings or groups has also been transposed into Maltese law and with respect to Part II of the Act. Kindly note, the new thresholds as set out in Articles 185(1), 185(5), and Item 1 of the Third Schedule to the Companies Act.

The enclosed revisions are mandatory for financial reporting periods starting on or after 20^th March, 2026. Early adoption or retroactive application is strictly prohibited.

Reference is also to be made to Part V of the Act dealing with administrative penalties for which the User Guidelines should be read in conjunction with such amendments.

Dr Geraldine Spiteri Lucas

Registrar & CEO