Exchange of Information on Request

Exchange of Information on Request (EOIR) is one of the key legislative tools adopted by Malta in fulfilment of its international commitments to combat cross-border tax fraud and tax evasion.

To support this objective, Malta has entered into several international legal arrangements that provide the framework for the Exchange of Information (EOI) for tax purposes. These arrangements enable Competent Authorities of participating jurisdictions to request and obtain relevant tax information where there is a foreseeable relevance to the administration and enforcement of their respective tax laws; this is done through a formal mechanism where specific tax-related information is requested between Competent Authorities.

When Malta is the requested jurisdiction, it is important to note that there are no domestic tax limitations on the powers of the Commissioner for Tax and Customs to access and obtain information from any relevant information-holder in Malta. These powers are exercised within the boundaries of the relevant international agreements, which are designed to uphold the essence of fundamental rights and to ensure appropriate legal safeguards.

Legal Framework and Implementation

Malta’s commitments and obligations in relation to Exchange of Information are set out in the Cooperation with Other Jurisdictions on Tax Matters Regulations (Subsidiary Legislation 123.127).

To support the effective implementation of these obligations, the Commissioner for Tax and Customs has developed a range of online e-services. These platforms enable information-holders to submit accurate and complete data, facilitating the timely and secure onward transmission of information in line with Malta’s international responsibilities.