How tax administration in Malta will change

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement


How tax administration in Malta will change

maltaflag.jpg

Malta has reformed the structure of its tax administration to bring four organisations together under a new chief, who will be known as the commissioner for revenue.

Malta has reformed the structure of its tax administration to bring four organisations together under a new chief, who will be known as the commissioner for revenue.

The measure means that the Inland Revenue, the VAT and customs departments, and the tax compliance unit will become part of the same structure.

Tonio Fenech, the Minister of Finance, the Economy and Investment, said, in a speech introducing the Commissioner for Revenue Bill in Parliament on October 31, the move would improve tax administration and curb abuse.

The minister explained that each body would still be responsible for their own area but that the commissioner would be in charge of the whole structure.

The uniformity and cohesion brought about by the amalgamation, Fenech said, would mean, for example, that one part could check whether a taxpayer had any outstanding payments before issuing a refund.

The legislation, which was passed unanimously, will take two to three years to implement.

more across site & shared bottom lb ros

More from across our site

In a seminal development for big law, the 95-year-old firm is set to cease operations after a series of high-profile partner departures
UK Chancellor John Healey extended a VAT cut, suspended tariffs, increased a bank surcharge and vowed to increase funding for HMRC
Kristine Riisberg warned that TP decisions can determine top-up tax exposure under pillar two, while global consensus over the rules remains unsettled
Both Germany’s NIS2 and the EU AI Act now determine whether a tax function can meet its obligations – and both can make management personally accountable
Originators, loan purchasers and securitisation vehicles may need to revisit servicing agreements and pricing after a key judgment narrowed the VAT credit management exemption
Opening doors for existing talent within Baker McKenzie and a desire for enhanced legal capabilities informed Ricardo Perera’s switch from KPMG
Boaz Goren’s move to the upstart PE-backed firm takes the number of senior UK tax professionals who have left EY this year to 13
The allegations against Deloitte Cyprus raise uncomfortable questions about how far the big four can distance themselves from misconduct at member firms
The UAE accounted for most Middle East promotions and new rankings, as A&M Tax, Baker McKenzie, Dhruva Consultants and DLA Piper breached the top tier
Spanish-headquartered multinationals lead on reporting quality, while US and Swiss groups lag in the Fair Tax Foundation’s expanded analysis
Gift this article