Malta published Legal Notice 8 of 2023 in the Official Gazette on 20 January 2023, which contains the Cooperation with Other Jurisdictions on Tax Matters (Amendment) Regulations, 2023. The regulations provide for the implementation of new rules on the exchange of information on income generated by sellers through digital platforms (DAC7). The DAC7 rules are provided in Council Directive (EU) 2021/514, which was adopted on 22 March 2021 for the amendment of Directive 2011/16/EU on administrative cooperation in the field of taxation. DAC7 is meant to address issues resulting from the use of digital platforms, including that income earned through digital platforms is often unreported and tax is not paid, in particular when digital platforms operate across several countries. To help address this issue, DAC7 creates an obligation for digital platform operators to report the income earned by sellers on their platforms and for EU Member States to automatically exchange this information. The new rules generally apply from 1 January 2023 onwards.