The Malta Tax and Customs Administration (MTCA) would like to bring to the attention of taxpayers and tax practitioners important information concerning the completion and validation of the Company Income Tax Return for Year of Assessment 2026.

The issue may arise on Page 2 of the tax return, under Section 9 – Financial Statements, where a field may continue to be marked as “Required” despite the relevant information having been completed. This may prevent the tax return from being finalised for submission.

Users encountering this issue are advised to follow the steps below before attempting to submit the return:

How to resolve the issue

1. Open the Company Income Tax Return in Microsoft Excel.
2. Select the Formulas tab from the Excel ribbon.
3. Select Calculation Options.
4. Go to Compatibility Version.
5. Change the compatibility setting to Version 2.
6. Allow the return to recalculate, and check Page 2 again.
7. Confirm that the “Required” validation message has cleared.
8. Once the return validates correctly, proceed with the normal submission process.
   
   

Taxpayers and practitioners are encouraged to complete and validate their returns sufficiently in advance of the filing deadline to allow adequate time to address any technical issues that may arise.

MTCA thanks taxpayers and practitioners for their cooperation.