Malta's Commissioner for Revenue has recently announced the establishment of the Large Taxpayer Office (LTO). The LTO is available for companies meeting either of the following conditions:
- Company's annual turnover in any year of assessment from 2020 to 2022 exceeds EUR 20 million and it employs 50 or more employees in any basis year from 2019 to 2022; or
- Company's annual turnover in any year of assessment from 2020 to 2022 exceeds EUR 20 million and it meets the VAT supplies criterion.
Th…