Malta's Commissioner for Revenue has published a set of guidelines in relation to the reporting obligations of Digital Platform Operators (DAC7). The guidelines cover the following topics:

• Platforms in scope of DAC7;
• Sellers;
• Relevant Activities;
• Due Diligence Procedures;
• Registration Requirements;
• Information to be Reported;
• Reporting Deadlines; and
• Retention of Information.

The DAC7…