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.
The Malta Business Registry has implemented Legal Notice 110 of 2026, which brings into force several key articles of Act XVIII of 2025. These changes specifically target the digitisation of annual financial reporting.
The updates clarify requirements for companies mandated to file annual financial reports, ensuring that the legal framework supports the latest digital filing standards used by the registry. This move is intended to increase the efficiency of the Registry of Companies.
- Ensures legal clarity for companies filing financial statements digitally.
- Modernises the compliance workflow for accountants and company secretaries.
- Strict adherence to updated reporting articles is required for annual submissions.
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