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.
The MBR has announced the entry into force of specific articles of Act XVIII of 2025 via Legal Notice 110 of 2026. This update focuses on the reporting requirements for company financial statements, addressing articles 21, 23, 24, and 25(a) of the Act.
The changes aim to modernize how annual financial reports are filed and reported to the registry, ensuring the Maltese company law framework remains aligned with contemporary digital and regulatory standards.
- Filing procedures for annual financial reports have been updated.
- Businesses must ensure compliance with the specific newly enforced articles of Act XVIII of 2025.
- Potential changes to the digitalization of financial reporting workflows.
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