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
Click on the logo to visit the website
Latest Posts in "Malta"
- PN Proposes Partly Self-Financing VAT Cut for Restaurants to Boost Sector and Competitiveness
- Key VAT Act Amendments: Definitions, Refunds, Related Parties, Electronic Notices, and VIDA Preparation
- Malta Issues VAT Guidelines for Taxi Operators Using Online Ride-Hailing Platforms Effective January 2026
- Malta 2026 Budget: Electronic Marketplaces Deemed Suppliers for EU VAT from January 2027
- Malta 2026 Budget: New VAT Rules for Related Party Transactions and Market Value Adjustments
