Common Reporting Standard – DAC 2 – Malta

CRS reporting in Malta requires Reporting Financial Institutions to submit reportable account and controlling person information in the OECD CRS XML format, aligned to Malta-specific validation and submission requirements.

Competent Authority

Commissioner for Revenue (Malta)

Submission Method

Electronic submission via the Malta Commissioner for Revenue online channels (upload of CRS XML files).

Reporting Format / Schema

OECD CRS XML (CRS schema v.2) - Individual XML per country

Deadlines & Timelines

- CRS deadline: typically 30/04
- Reporting is submitted annually for the relevant reporting year.
- Submissions should be completed by the applicable CRS deadline, with corrections submitted as needed after initial filing.
- Late submissions or repeated errors may trigger follow-up actions by the competent authority.

Common Pitfalls

  • TIN quality issues

    Missing, invalid, or incorrectly formatted TINs for account holders or controlling persons often lead to validation failures or post-submission follow-ups.

  • Incorrect entity classification

    Misclassifying entities (e.g., Passive NFE vs Active NFE, FI vs Non-FI) causes incorrect controlling person reporting and incomplete reportable data.

  • Controlling person data gaps

    Incomplete controlling person details (residence, DOB, TIN, address) is a frequent issue, especially for Passive NFE structures.

  • Residence/jurisdiction mismatches

    Reporting a tax residence inconsistent with the jurisdiction logic, undocumented self-certifications, or mismatched country codes can lead to rejections or remediation requests.

  • XML schema and business-rule validation failures

    Files may pass schema checks but fail business rules (e.g., invalid codes, missing mandatory elements, inconsistent account balances), leading to rejection or resubmission.

  • Duplicate reporting and corrections handling

    Re-submitting the same account data without proper correction logic can create duplicates, incorrect “fix” cycles, or reconciliation problems.

How REGREP supports this

REGREP supports CRS reporting for Malta by structuring CRS data inputs, applying validation checks to improve data quality, generating OECD CRS XML outputs aligned to jurisdictional requirements, and supporting controlled corrections and resubmissions with audit-friendly traceability.

Last Reviewed: 2026-01-30

This page provides high-level regulatory reporting information for operational and technical context only and does not constitute legal, tax, or compliance advice.