Written by The Malta Business Registry (“MBR”) hereby informs the general public that the Various Laws relating to Corporate Sustainability Reporting (Amendment) Act, 2026, (ACT No. I of 2026), hereinafter referred to as “The Act’’, has been published.
Further to the above, and in virtue of L.N. 61 of 2026 the following articles of the Act have come into force: 17, 26, 27, 28,29, 31, 41 and 42.
The Commission Delegated Directive (EU) 2023/2775 of 17 October 2023 amending Directive 2013/34/EU of the European Parliament and of the Council as regards the adjustments of the size criteria for micro, small, medium-sized and large undertakings or groups has also been transposed into Maltese law and with respect to Part II of the Act. Kindly note,the new thresholds as set out in Articles 185(1), 185(5), and Item 1 of the Third Schedule to the Companies Act.
The enclosed revisions are mandatory for financial reporting periods starting on or after 20th March, 2026. Early adoption or retroactive application is strictly prohibited.
Reference is also to be made to Part V of the Act dealing with administrative penalties for which the User Guidelines should be read in conjunction with such amendments.
Dr Geraldine Spiteri Lucas
Registrar & CEO
Nota Informattiva – Dħul fis-seħħ tal-leġizlazzjoni
Ir-Reġistru tan-Negozju ta’ Malta (“MBR”) b’dan jinforma lill-pubbliku li l-Att tal-2026 li jemenda Ligijiet Varji relatati mal Corporate Sustainability Reporting, (Att Nru I tal-2026), imsejjaħ minn hawn ‘il quddiem “L-Att”, ġie ippubblikat.
Barra minn hekk, u bis-saħħa tal-A.L.61 tal-2026 , daħlu fis-seħħ l-artikoli li ġejjin tal-Att: 17, 26, 27, 28, 29, 31, 41 u 42.
Id-Direttiva Delegata tal-Kummissjoni (UE) 2023/2775 tas-17 ta’ Ottubru 2023 li temenda d-Direttiva 2013/34/UE tal-Parlament Ewropew u tal-Kunsill fir-rigward tal-aġġustamenti tal-kriterji tad-daqs għal impriżi jew gruppi mikro, żgħar, ta’ daqs medju u kbar ġiet trasposta wkoll fil-liġi Maltija u fir-rigward tat-Tieni Taqsima tal-Att. Jekk jogħġbok innota, il-limiti l-ġodda kif stabbiliti f’Artikoli 185(1), 185(5), u L-Ewwel Taqsima tat-Tielet Skeda tal- Att dwar il-Kumpaniji .
Ir-reviżjonijiet mehmuża huma obbligatorji għal perjodi ta’ rappurtar finanzjarju li jibdew minn jew wara it-20 ta’ Marzu 2026. L-adozzjoni bikrija jew l-applikazzjoni retroattiva hija strettament ipprojbita.
Għandha ssir ukoll referenza għall-Parti V tal-Att li tittratta l-penali amministrattivi, li dwarhom il-Linji Gwida għall-Utenti għandhom jinqraw flimkien ma’ dawn l-emendi.
Dr Geraldine Spiteri Lucas
Reġistratur u CEO