Informative Note – Entry into force of Legislation

The Malta Business Registry (“MBR”) hereby informs the general public that, in virtue of Legal Notice No. 110 of 2026, the following articles: 21, 23, 24 and 25(a) of Act XVIII of 2025 (the “Act”) have come into force.

Previously, where a company was required to report and file its annual financial report in accordance with the European Single Electronic Format (ESEF) reporting standards, in line with Commission Delegated Regulation (EU) 2019/815 of  17  December  2018 supplementing  Directive  2004/109/EC  of  the  European Parliament  and  of  the  Council  with  regard  to  regulatory technical standards on the specification of a single electronic reporting format, such report was submitted directly to the Malta Business Registry through the BAROS portal.

Going forward, and in terms of the above-mentioned articles of the Act, where a company is required to report and file in accordance with ESEF, under the aforementioned provisions of the Act, the  balance sheet, directors’ report, auditors’ report and annual accounts shall be prepared and filed with the respective competent authority, being the Malta Financial Services Authority (MFSA). The same financial report, shall in turn, be transmitted directly to the Registrar through secure channels, without the need for the company to file a separate copy with the Registrar via BAROS.

The described revisions shall become mandatory for financial reporting periods starting on or after 17/04/2026.

Dr. Geraldine Spiteri Lucas

Registrar & CEO