As part of a wider strategy to modernise and enhance its services, the Malta Tax and Customs Administration (MTCA) has launched a new Large Taxpayer Office (LTO) in April.

This initiative is designed to streamline and personalise tax services for entities and individuals that meet certain eligibility criteria.

According to Sergio Ebejer, Director of the LTO, the office will cater to 320 companies and 290 high-net-worth individuals (HNWI). These large taxpayers collectively contribute over 60 per cent of Malta’s Government revenue, highlighting the importance of ensuring efficient and tailored services to this group.

The LTO aims to be a “one-stop-shop for large taxpayers,” Mr Ebejer tells MaltaInvest.mt. It will act as a centralised contact point, providing a holistic service through a dedicated team of relationship managers, also referred to as case managers. These officers are trained to deal with complex legal, regulatory, and cross-border tax issues.

Initially, large taxpayers will communicate with LTO officials via a dedicated generic email, allowing the team to respond swiftly and effectively. Once a query is received, relevant directorates within the MTCA will be required to “give immediate attention to LTO cases and address them within a targeted timeline,” he says.

One key component of the LTO’s strategy is the expectation that large taxpayers remain fully compliant and up to date with payments, as they are seen as examples in fulfilling fiscal obligations. This reciprocal relationship is intended to improve collaboration and mutual trust.

The MTCA believes this new office will also drive improvements in overall tax compliance and efficiency. “The establishment of a dedicated Large Taxpayer Office by the MTCA is a strategic initiative aimed at enhancing overall tax compliance and efficiency among our largest contributors to tax revenue,” Mr Ebejer states.

By focusing dedicated resources and expertise on the unique needs of these taxpayers, the LTO aims to make timely and accurate tax submissions easier to achieve. The office also intends to reduce administrative burdens, encouraging more straightforward communication and quicker resolution of any issues.

“This efficiency will facilitate quicker resolutions of issues, making it easier for them to comply within tax regulations,” he adds.

When asked how the LTO will specifically reduce bureaucratic delays, Mr Ebejer notes that large taxpayers will communicate directly with LTO officials on matters concerning all core taxes, including customs. The LTO will then fast-track the necessary processes by coordinating directly with other MTCA directorates.

The establishment of the LTO represents a major shift in the way Malta supports its largest contributors, offering them a more collaborative and streamlined experience, while strengthening compliance and service delivery across the board.