Competent Authority Details

Competent Authority Details

The Commissioner for Tax and Customs is being appointed authorised representative of the Minister responsible for finance in relation to Competent Authority duties for the purposes of:

(i) The EU Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC (as amended from time to time);

(ii) Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value-added tax

(iii) Exchange of information under Double Taxation Agreements or Conventions and Tax Information Exchange agreements (including protocols to such Agreements and conventions) in relation to which Malta is a party (both present and future);

(iv) The Joint Council of Europe/OECD Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol;

(v) Mutual Agreement Procedures under Double Taxation Agreements or conventions (including protocols thereto) in relation to which Malta is a party (both present and future); and

(vi) The convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises.

The new appointment is effective as from 1st July 2024 and the Commissioner for Tax and Customs may delegate this function to any official that is employed within, or is in service of, the Malta Tax and Customs Administration.

Any exchange/communication in relation to (i) to (iv) outlined above shall be sent on [email protected] or on +356 2258 2208 whilst any exchange on (v) and (vi) shall be sent on [email protected] or on + 356 2258 2264. Any mail in relation to the above may be addressed to the Legal, Technical and International Affairs c/o AM Business Centre, Labour Road, Żejtun, ŻTN 2401, Malta.