Written by The Malta Business Registry (“MBR”) hereby informs the general public that, in virtue of Legal Notice No. 110 of 2026, the following articles: 21, 23, 24 and 25(a) of Act XVIII of 2025 (the “Act”) have come into force.
Previously, where a company was required to report and file its annual financial report in accordance with the European Single Electronic Format (ESEF) reporting standards, in line with Commission Delegated Regulation (EU) 2019/815 of 17 December 2018 supplementing Directive 2004/109/EC of the European Parliament and of the Council with regard to regulatory technical standards on the specification of a single electronic reporting format, such report was submitted directly to the Malta Business Registry through the BAROS portal.
Going forward, and in terms of the above-mentioned articles of the Act, where a company is required to report and file in accordance with ESEF, under the aforementioned provisions of the Act, the balance sheet, directors’ report, auditors’ report and annual accounts shall be prepared and filed with the respective competent authority, being the Malta Financial Services Authority (MFSA). The same financial report, shall in turn, be transmitted directly to the Registrar through secure channels, without the need for the company to file a separate copy with the Registrar via BAROS.
The described revisions shall become mandatory for financial reporting periods starting on or after 28/04/2026.
Dr. Geraldine Spiteri Lucas
Registrar & CEO
Nota Informattiva – Dħul fis-seħħ tal-leġiżlazzjoni
Ir-Reġistru tan-Negozji ta’ Malta (“MBR”) b’dan jinforma lill-pubbliku ġenerali li, bis-saħħa tal-Avviż Legali Nru. 110 al-2026 , l-artikoli li ġejjin: 21, 23, 24 u 25(a) tal-Att XVIII tal-2025 (l-“Att”) daħlu fis-seħħ.
Preċedentement, fejn kumpanija kienet meħtieġa tirrapporta u tissottometti r-rapport finanzjarju annwali tagħha skont l-istandards ta’ rappurtar tal-European Single Electronic Format (ESEF), f’konformità mar-Regolament Delegat tal-Kummissjoni (UE) 2019/815 tas-17 ta’ Diċembru 2018 li jissupplimenta d-Direttiva 2004/109/KE tal-Parlament Ewropew u tal-Kunsill fir-rigward tal-istandards tekniċi regolatorji dwar l-ispeċifikazzjoni ta’ format elettroniku uniku ghar-rapportar, tali rapport kien jiġi sottomess direttament lir-Reġistru tan-Negozji ta’ Malta permezz tal-portal BAROS.
Minn issa l-quddiem, u skont l-artikoli msemmija hawn fuq tal-Att, fejn kumpanija tkun meħtieġa tirrapporta u tissottometti skont l-ESEF, taħt id-dispozizzjonijiet immsemmija tal-Att, il-karta tal-bilanċ rispettiva, ir-rapport tad-diretturi, ir-rapport tal-awdituri u l-kontijiet annwali issa għandhom jiġu ppreparati u sottomessi lill-awtorità kompetenti rispettiva, jiġifieri l-Awtorità għas-Servizzi Finanzjarji ta’ Malta (MFSA). L-istess rapport finanzjarju għandu jintbagħat lir-Reġistratur direttament permezz ta’ mezzi siguri, minghajr il-bzonn li l-kumpanija tisottometi kopja addizzjonali lir-Reġistratur permezz tal-BAROS.
Ir-reviżjonijiet deskritti għandhom isiru obbligatorji għal perjodi ta’ rappurtar finanzjarju li jibdew fis-28/04/2026 jew wara.
Dr. Geraldine Spiteri Lucas
Reġistratur u CEO