Update: Malta VAT Grouping

Deloitte Malta Tax Alert

1 April 2019

On 1 June 2018, the highly anticipated regulations implementing VAT Grouping in Malta (published as Legal Notice 162 of 2018 – Value Added Tax (Registration as a Single Taxable Person) Regulations, 2018) entered into force. In practice, however, VAT Group applications could only be accepted and processed by the Malta tax authorities with effect from 2019.

Upon successful formation of a Malta VAT Group, or admission of a further entity into an existing Malta VAT Group, any supply of goods or services made by one member of a VAT Group to another would, subject to certain exceptions, generally be disregarded for Malta VAT purposes. Amongst other potential benefits, therefore, VAT Grouping is a facility which may be availed of to prevent the cascading of irrecoverable VAT on charges made between VAT Group members.

UPDATE: Malta licenced gaming and financial services operators who have been considering the formation of a Malta VAT Group within their VAT framework may proceed to submit a VAT Group registration request to the Malta tax authorities electronically, by accessing the Online Services portal of the Commissioner for Revenue.

Should you require assistance with preparing and submitting a Malta VAT Group registration request or have any questions in this respect, please do not hesitate to contact us.

For further information on Malta’s VAT Grouping regime, please click here to access our earlier Tax Alert on this topic, alternatively please get in touch:

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