Yes, two or more persons (corporate not physical) established in Malta that are bound together by financial, organisational and economic links and which meet the set eligibility conditions may apply for a VAT registration as a single person. VAT group registration is limited to licensed operators in the Finance and Insurance sectors as well as operators in the Gaming sector. The principal benefit of a VAT group registration is that transactions between the members of the group are disregarded for VAT purposes.
Source Zampa Debattista
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