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.
The Malta Business Registry has announced that legal updates regarding the reporting of annual financial reports have come into force under Legal Notice 110 of 2026. These updates specifically concern articles 21, 23, 24, and 25(a) of Act XVIII of 2025.
The changes refine the procedures for how companies file their annual financial statements and report to the registry. This follows ongoing efforts to modernise the Companies Act and improve the digital reporting infrastructure for businesses in Malta.
- Companies must verify that their financial reporting formats comply with the latest amendments.
- Stricter adherence to filing deadlines and digital standards for annual reports is expected.
- Consult with accounting professionals to ensure reports meet the updated Companies Act requirements.
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