VAT Grouping

Pursuant to the 2018 Government Budget Speech and the introduction of Subsidiary Legislation 406.21 Value Added Tax (Registration as a Single Taxable Person) Regulations, eligible entities are now able to register for VAT Grouping in Malta through the online application form issued by the Office of the Commissioner on 30th November 2018.

Any two or more legal persons established in Malta may apply to be registered as a single taxable person if the following conditions are satisfied:

  1. At least one group member is licensed under any of the Acts identified by the Regulations;
  2. Each of the applicants is bound to one another by financial, organisational and economic links; and
  3. All group members are fully compliant with their Income Tax and VAT obligations at the time of the application.

VAT Grouping generates several benefits for businesses, including a simplification of the administrative and compliance burdens, VAT cash flow advantages and potential VAT savings. Contact us for further information to know how your company can benefit from VAT Grouping!