Can the Commissioner for Revenue audit my tax filings, and why?

Yes, the Commissioner for Revenue in Malta has statutory authority under the Income Tax Act, Chapter 123 of the Laws of Malta, to review and audit taxpayers' filings, and while there isn't a single publicly disclosed formula for exactly what triggers a specific audit, common factors that can increase the likelihood of closer scrutiny generally include significant year-on-year changes in reported income or expenses without clear explanation, inconsistencies between different pieces of information the tax authorities hold about you, industry-specific risk factors, or simply being selected as part of routine compliance sampling rather than any specific red flag in your particular filing. If you are selected for an audit or a request for further information, you generally have the right to be properly informed of what specifically is being reviewed and to respond with relevant supporting documentation and explanation, and you're also generally entitled to proper representation, meaning you don't need to navigate an audit process entirely alone without professional support if you'd prefer assistance. Given that maintaining proper, organised records of your income and expenses is the best general preparation for potentially facing an audit, and given the genuine value of having professional guidance if you are actually contacted for a review, it would be worth ensuring your record-keeping is solid going forward, and if you do receive any specific audit-related communication from the Commissioner for Revenue, engaging an accountant or tax lawyer promptly to help you respond properly would be a sensible step.