RSM Malta

Extended Tax Payment Deadline for Fiscal Units

The Commissioner for Revenue has notified that with effect for Year of Assessment 2020, where companies opt for a tax consolidation, the tax payment deadline for the fiscal unit shall be eighteen months following the end of the accounting period, provided that all members of the fiscal unit are either in possession of a determination under Article 47 of the Duty on Documents and Transfers Act or are non-resident companies not liable to tax in Malta.

Fiscal units which are not entitled to the eighteen month extension referred to above shall for Year of Assessment 2020 benefit from an extension of the deadline from 30th September 2020 to 30th November 2020.


Contact us today for more insight and support:

Timothy Zammit – Partner ([email protected] - 22787508);
Michelle DeMaria - Senior Manager ([email protected] - 22787607).