The Commissioner for Tax and Customs wishes to notify all Financial Institutions (FIs) falling within the scope of CRS and FATCA regulations, as per S.L. 123.127 Cooperation with Other Jurisdictions on Tax Matters Regulations (Cooperation Regulations), that a new Self-Compliance Questionnaire (SCQ) for CRS and FATCA purposes has been released and is now available for compilation by in-scope FIs, these being Reporting Maltese Financial Institutions (RMFIs) and Maltese Non-Reporting Financial Institutions (NRFIs) as defined. This questionnaire is part of MTCA’s ongoing compliance monitoring of the due diligence and reporting requirements as outlined in the Cooperation Regulations.

Fls are required to complete and submit the questionnaire by 13th March 2026. The SCQ can be accessed via the MTCA website. Kindly ensure that the completed questionnaire is submitted within the stipulated timeframe to maintain compliance with regulatory requirements. 

Guidance Note has also been issued to assist in the completion of the SCQ (linked here for ease of reference); however, in case of further questions or assistance required, emails can be sent to [email protected].