Chief Tax Officer within the Malta Tax and Customs Administration (MTCA)
Nico Sciberras is the Chief Tax Officer within the Malta Tax and Customs Administration (MTCA) responsible for VAT matters under the Legal, Technical and International Relations Directorate General.
Nico’s career in taxation began in the private sector, where he spent five years working as an advisor in the Tax Department of one of the Big Four firms. His primary focus areas included VAT, international taxation, and corporate tax compliance. This experience laid a solid foundation for his expertise in tax matters and equipped him with a broad understanding of complex tax issues.
In January 2020, Nico transitioned to the MTCA, starting as a technical advisor to the Commissioner for Revenue. In this role, he advised on a wide range of legal, policy, and technical tax matters, including international tax issues. His dedication and expertise did not go unnoticed, leading to his appointment as Chief Tax Officer responsible for VAT matters in February 2023. This role places him at the helm of crucial tax initiatives within the MTCA, where he plays a key role in shaping Malta’s tax landscape.
As the Chief Tax Officer, Nico’s responsibilities are vast and varied. His duties include drafting VAT legislation, interpreting and implementing VAT laws, and advising the Government on tax policy matters. Additionally, he guides taxpayers, tax practitioners, and other stakeholders on complex technical and legal issues, often issuing rulings and confirmations to ensure clarity and compliance.
Nico also leads several VAT-related projects within the MTCA, provides technical support to MTCA lawyers, auditors, and inspectors on complex cases, and plays an active role in training MTCA staff. His influence extends beyond Malta as he represents the country in various international forums, including the EU Council’s Working Party for Tax Questions on Indirect Taxation, the EU VAT Committee, and the EU Group for the Future of VAT, among others.
Nico’s daily routine reflects his dedication to both his professional and personal development. His day starts early at 5:30 am with a gym session, followed by a full day of work from 8:30 am most often until late in the evening. Balancing numerous meetings, calls, and projects, Nico’s days are hectic, requiring sharp decision-making and an in-depth understanding of complex tax matters. He thrives on the daily challenges his role presents, viewing each as an opportunity for learning and growth.
Nico’s move from the private sector to the MTCA was driven by a desire to gain a deeper understanding of tax law and its application. Despite scepticism from his peers in the private sector, who questioned his decision, Nico trusted his instincts and made the leap. Reflecting on the transition, he is grateful for the opportunities it has provided, describing the experience as exceeding his expectations in terms of knowledge building and career progression.
Nico highlights various differences between working in the private and public sectors. In the private sector, his exposure was limited to the client portfolio of his firm. In contrast, his current role involves interaction with many areas of the private sector, dealing with a wide range of stakeholders including audit firms, law firms, local and multinational businesses, and other government entities both local and foreign. In working with the MTCA, Nico has priceless exposure to an equally knowledgeable team of seasoned experts specialising in all spheres of taxation, as well as far-reaching access to public sector experts on any subject matter imaginable through connections via wider Government. Equally invaluable interactions with tax experts from both businesses and tax authorities from all over the world are also a constant. This broad exposure has accelerated his knowledge-building and provided him with a unique perspective on tax matters.
Moreover, working in the public sector places Nico at the forefront of tax developments, both domestically and internationally.
Nico’s role as Chief Technical Officer comes with its share of challenges. Tight deadlines, especially concerning legislative matters such as transpositions, discussions on new EU Directives and other legislative changes, are a constant pressure. Additionally, the complexity of the tax issues he deals with—often involving challenging queries that private sector experts seek guidance on—requires a deep understanding of the subject matter and careful decision-making. Representing Malta in international tax discussions and ensuring the Country’s best interests are safeguarded are also significant aspects of his role.
For those interested in a career in taxation, Nico offers valuable advice: gain experience within the MTCA. He believes that working in the public sector provides unparalleled insights into how the tax system truly functions, knowledge that is crucial for building a strong and reputable career in taxation. This experience, according to Nico, is a unique asset that can set a tax professional apart from others in the field.
