Malta's Commissioner for Revenue has announced the issuance of Version 1.2 of the Guidelines in relation to the DAC7 reporting obligations of Platform Operators. The guidelines cover platforms in scope of DAC7, registration requirements, information to be reported, reporting deadlines, etc. The updates in Version 1.2 concern section 6.1 on the first year of registration, including an extension in the initial deadline for registration by platform operators from 31 October 2023 to 20 November 2023. The Registration Portal will be available for registration on 8 November 2023. The Commissioner for Revenue has also issued DAC7 Technical Specifications guidance for Reporting...