MALTA UPDATES, DECODED.
Tax, VAT, accounting and business news from Malta, each item with the source attributed and a short, partner-written read on what it means for your business.
- // Tax · Jun 2026
Public Country-by-Country Reporting Requirements (Public CbCR) Now in Force
New requirements for Public Country-by-Country Reporting have officially come into force in Malta. Large multinational enterprises are now obligated to publicly disclose their tax payments and other financial information across different jurisdictions.
Source: Malta Business Registry
- // Regulation · Jun 2026
Mandatory submission of various forms as from 1st September 2025
The MBR has announced that the submission of various statutory forms will become strictly mandatory via digital channels. This change is set to take effect from September 2025 as part of the registry's digitization strategy.
Source: Malta Business Registry
- // Regulation · Jun 2026
Code of Ethics and Professional Conduct for Insolvency Practitioners
A new Code of Ethics has been established to regulate the conduct and professional standards of insolvency practitioners in Malta. This move aims to ensure transparency and professionalism in corporate restructuring and liquidations.
Source: Malta Business Registry
- // Business · Jun 2026
Important Notice – Single Point of Submission for Form T, Form H and MSR Form F via BAROS
The MBR has mandated a single point of submission for Form T, Form H, and MSR Form F through the BAROS system. This initiative streamlines filings for businesses and registry professionals.
Source: Malta Business Registry
- // Business · Jun 2026
Companies Act (Youth Enterprise) Regulations, 2026
New regulations have been introduced under the Companies Act to support youth-led enterprises in Malta. The legislation provides a specific framework to encourage younger entrepreneurs to start and grow their businesses.
Source: Malta Business Registry
- // Regulation · Jun 2026
MBR to house COOPs
The Malta Business Registry will now be responsible for housing and managing the registry for Cooperatives. This integration aims to centralise corporate services and provide a unified administrative platform.
Source: Malta Business Registry
- // Regulation · Jun 2026
MBR’s launch of the API packages for Subject Persons
The MBR has released new API packages to help Subject Persons automate corporate data retrieval and compliance processes. The tool is aimed at enhancing the efficiency of due diligence and regulatory monitoring.
Source: Malta Business Registry
- // Business · Jun 2026
Launch of the Malta Business Wallet – an initiative aimed at reducing bureaucracy and increasing efficiency for businesses
The Malta Business Registry has launched a new digital wallet to help businesses manage their credentials and reduce bureaucracy. The initiative is part of a broader strategy to increase efficiency through the digitalisation of corporate data.
Source: Malta Business Registry
- // Regulation · May 2026
Informative Note – Entry into force of legislation (Sustainability Reporting)
The MBR has announced the publication and initial entry into force of the Corporate Sustainability Reporting Amendment Act. This marks a shift toward mandatory ESG reporting for regulated entities in Malta.
Source: Malta Business Registry
- // Accounting · May 2026
Informative Note – Entry into force of Legislation (April 2026)
New legislative articles regarding the filing of annual financial reports have officially come into force. These updates aim to clarify and modernize reporting obligations under the Companies Act.
Source: Malta Business Registry
- // Accounting · May 2026
Informative Note – Entry into force of Legislation (Act XVIII of 2025)
Articles of Act XVIII of 2025 have officially come into force, updating rules for annual financial reports. The changes aim to enhance the digitisation of corporate filings in Malta.
Source: Malta Business Registry
- // Regulation · May 2026
Informative Note – Entry into force of legislation (Corporate Sustainability Reporting)
New legislation regarding Corporate Sustainability Reporting (CSR) has been enacted in Malta. The Act amends several laws to integrate sustainability disclosures into the corporate reporting framework.
Source: Malta Business Registry
- // Regulation · May 2026
Informative Note – Publication of Legislation / Nota Informattiva — Pubblikazzjoni tal-Leġiżlazzjoni
Legal Notice 68 of 2024 has been published, amending five subsidiary legislations to the Companies Act. The move aims to enhance digitization and provide better legal certainty for Maltese companies.
Source: Malta Business Registry
- // Regulation · May 2026
Informative Note – Entry into force of legislation
Malta has published new legislation regarding Corporate Sustainability Reporting to align with modern transparency standards. The Act amends various laws to incorporate environmental and social reporting duties for companies.
Source: Malta Business Registry
- // Regulation · May 2026
Informative Note – Publication of Legislation / Nota Informattiva — Pubblikazzjoni tal-Leġiżlazzjoni
The MBR has updated the company law framework through Legal Notice 68 of 2024 to enhance digitisation and legal certainty. The L.N. amends five subsidiary legislations to streamline registry processes.
Source: Malta Business Registry
- // Regulation · May 2026
Informative Note – Entry into force of Legislation
Specific articles of Act XVIII of 2025 have come into force, affecting how companies file annual financial reports. The updates aim to enhance legal certainty and modernise reporting obligations under the Companies Act.
Source: Malta Business Registry
- // Accounting · May 2026
Informative Note – Entry into force of Legislation
Maltese authorities have enacted specific articles of Act XVIII of 2025 concerning company reporting and annual financial reports. These changes are part of a continuous effort to update the Companies Act framework.
Source: Malta Business Registry
- // Regulation · May 2026
Informative Note – Publication of Legislation / Nota Informattiva — Pubblikazzjoni tal-Leġiżlazzjoni
New legislation has been published to further digitise the Maltese company law framework. Legal Notice 68 of 2024 introduces amendments across five subsidiary legislations to improve legal certainty.
Source: Malta Business Registry
- // Regulation · May 2026
Informative Note – Entry into force of legislation (Corporate Sustainability Reporting)
The Various Laws relating to Corporate Sustainability Reporting (Amendment) Act, 2026 has been published. New legislation is now in force to regulate how companies report on sustainability matters.
Source: Malta Business Registry
- // Regulation · May 2026
Informative Note – Publication of Legislation / Nota Informattiva — Pubblikazzjoni tal-Leġiżlazzjoni
The MBR has announced updates to subsidiary legislations under the Companies Act via Legal Notice 68 of 2024. These changes are aimed at fostering digitisation and ensuring legal certainty for businesses.
Source: Malta Business Registry
- // Regulation · May 2026
Informative Note – Publication of Legislation / Nota Informattiva — Pubblikazzjoni tal-Leġiżlazzjoni
The Maltese government has published Legal Notice 68 of 2024, amending subsidiary legislation under the Companies Act to enhance legal certainty and digitisation. These updates focus on modernization and aligning corporate frameworks with digital registration processes.
Source: Malta Business Registry
- // Regulation · May 2026
Informative Note – Publication of Legislation / Nota Informattiva — Pubblikazzjoni tal-Leġiżlazzjoni
Five subsidiary legislations to the Companies Act have been amended via Legal Notice 68 of 2024. These updates focus on enhancing digitisation and legal certainty in company law.
Source: Malta Business Registry
- // Business · May 2026
Launch of MBR’s new online platform
The Malta Business Registry has launched its new online platform to enhance digital services for companies and practitioners. The platform focuses on re-engineered processes to provide a smoother user experience.
Source: Malta Business Registry
- // Accounting · May 2026
Informative Note – Entry into force of legislation
The Various Laws relating to Corporate Sustainability Reporting (Amendment) Act, 2026 has been published. The Act introduces new standards for ESG reporting for businesses in Malta.
Source: Malta Business Registry
- // Regulation · May 2026
Important Notice – Single Point of Submission for Form T, Form H and MSR Form F via BAROS
A new single point of online submission for share transfers and capital increases will be launched via the BAROS platform. This collaboration between the MBR and tax authorities aims to streamline corporate reporting.
Source: Malta Business Registry
- // Accounting · May 2026
Informative Note – Entry into force of legislation (Corporate Sustainability Reporting)
Malta has enacted the Corporate Sustainability Reporting (Amendment) Act to modernize non-financial disclosure requirements. Specific provisions have officially entered into force via Legal Notice 61 of 2026.
Source: Malta Business Registry
- // Accounting · May 2026
Informative Note – Entry into force of legislation (Corporate Sustainability)
The Various Laws relating to Corporate Sustainability Reporting (Amendment) Act, 2026 has entered into force. This legislation mandates new reporting standards for corporate sustainability efforts.
Source: Malta Business Registry
- // Regulation · May 2026
Informative Note – Publication of Legislation / Nota Informattiva — Pubblikazzjoni tal-Leġiżlazzjoni
Malta has updated its company law framework via Legal Notice 68 of 2024 to promote further digitization. This update amends five subsidiary legislations to the Companies Act.
Source: Malta Business Registry
- // Accounting · May 2026
Informative Note – Entry into force of legislation
The Corporate Sustainability Reporting (Amendment) Act of 2026 has been published, bringing new reporting standards into force. Certain articles of the Act have been activated via Legal Notice 61 of 2026.
Source: Malta Business Registry
- // Regulation · May 2026
Important Notice – Single Point of Submission for Form T, Form H and MSR Form F via BAROS
A single point of online submission for Form T, Form H, and MSR Form F will be launched via the BAROS platform. This project is a collaboration between the MBR and the Malta Tax and Customs Administration.
Source: Malta Business Registry
- // Business · May 2026
Launch of MBR’s new online platform
The MBR has launched a newly re-engineered online platform for corporate registrations and filings. The system introduces digital features aimed at improving the user experience for practitioners and stakeholders.
Source: Malta Business Registry
- // Regulation · May 2026
Informative Note – Publication of Legislation / Nota Informattiva — Pubblikazzjoni tal-Leġiżlazzjoni
Legal Notice 68 of 2024 has been published, amending five subsidiary legislations to the Companies Act. These changes aim to enhance digitisation and legal certainty within the company law framework.
Source: Malta Business Registry
- // Regulation · May 2026
Informative Note – Entry into force of legislation
The Various Laws relating to Corporate Sustainability Reporting (Amendment) Act, 2026, has been published and partially brought into force. This legislation introduces new sustainability disclosure standards for Maltese companies.
Source: Malta Business Registry
- // Regulation · May 2026
Informative Note – Publication of Legislation / Nota Informattiva — Pubblikazzjoni tal-Leġiżlazzjoni
Legal Notice 68 of 2024 has been published to update the company law framework and enhance digitisation. The notice amends five subsidiary legislations under the Companies Act to ensure legal certainty in digital processes.
Source: Malta Business Registry
- // Business · Apr 2026
Launch of MBR’s new online platform
The Malta Business Registry has launched a new online platform to improve digital services for companies and corporate service providers. The system follows months of internal and external testing to ensure a smooth transition for users.
Source: Malta Business Registry
- // Regulation · Apr 2026
Informative Note – Publication of Legislation / Nota Informattiva — Pubblikazzjoni tal-Leġiżlazzjoni
The company law framework has been updated through Legal Notice 68 of 2024 to support enhanced digitisation. Five subsidiary legislations to the Companies Act have been amended to improve legal certainty in digital processes.
Source: Malta Business Registry
- // Regulation · Apr 2026
Informative Note – Entry into force of legislation (Companies Act (Agricultural Companies) Regulations, 2025)
Specific regulations for agricultural companies have come into effect under the Companies Act. The new rules were established via Legal Notice 307 of 2025 to clarify the framework for these entities.
Source: Malta Business Registry
- // Regulation · Apr 2026
Informative Note – Entry into force of legislation
New legislation regarding Corporate Sustainability Reporting has entered into force in Malta. The Act amends various laws to incorporate enhanced sustainability disclosure requirements for companies.
Source: Malta Business Registry
- // Regulation · Apr 2026
Important Notice – Single Point of Submission for Form T, Form H and MSR Form F via BAROS
A new single point of submission via the BAROS platform has been launched for Form T, Form H, and MSR Form F. This collaboration between the MBR and the Malta Tax and Customs Administration aims to simplify digital filings.
Source: Malta Business Registry
- // Tax · Apr 2026
Malta Budget 2026, the measures that actually affect your business
The 2026 Budget kept the headline corporate tax rate untouched but tightened several reliefs and clarified treatment of cross-border income. The detail matters more than the headline.
Source: Government of Malta, Budget 2026
- // VAT · Apr 2026
CFR signals tighter focus on VAT place-of-supply in 2026 inspections
The Commissioner for Revenue has indicated that 2026 VAT inspections will pay particular attention to place-of-supply on cross-border services and distance sales.
Source: Commissioner for Revenue (CFR), Malta
- // Business · Mar 2026
Malta FDI inflows hold up, fintech, igaming and aviation lead
Foreign direct investment into Malta remained resilient through the first quarter, with continued strength in fintech, regulated gaming and aviation services.
Source: National Statistics Office (NSO), Malta
- // Tax · Mar 2026
Malta's Pillar Two implementation, what large groups need to track
Malta has confirmed phased implementation of the OECD Pillar Two 15% global minimum tax. The detail of how it interacts with the Maltese refund system is the key file to maintain.
Source: Ministry for Finance, Malta
- // Business · Feb 2026
Malta business banking, account opening remains the binding constraint
Maltese banks continue to apply tight onboarding standards. Realistic timelines and a well-prepared file remain essential for new and migrating businesses.
Source: Malta Bankers' Association
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