19 December 2025 witnessed the promulgation of the regulation of the Minister for Finance and Economy dated 15 December 2025 amending the regulation on additional details to be inserted into books of account that are required to be submitted pursuant to the Corporate Income Tax Act (“Regulation”). The Regulation enters into force on 1 January 2026.
The principal change introduced by the Regulation concerns taxpayers that prepare their financial statements in accordance with International Accounting Standards, International Financial Reporting Standards and related interpretations promulgated as European Commission regulations.
In accordance with the Regulation, with respect to account ID tags, the above taxpayers do not need to insert such tags into their books as per the account ID tags dictionary by reference to any tax year commencing after 31 December 2024 and before 1 January 2028 (change of date from 1 January 2026 to 1 January 2028),
Other changes under the Regulation merely refine certain information already contained in its original version.
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