VAT Grouping
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VAT Grouping

Publication Date: Nov 30, 2018

As per Subsidiary Legislation 406.21, any two or more legal persons established in Malta who are closely bound to one another by financial, economical, and organisational links can be registered as a single taxable person, namely, a VAT group.

At least one of the applicants must be a taxable person who is licensed or recognised under one of the following Acts;

  • The Banking Act
  • The Financial Institutions Act
  • The Gaming Act
  • The Insurance Business Act
  • The Insurance Distribution Act
  • The Investment Services Act
  • The Lotteries and Other Games Act
  • The Retirement Pensions Act
  • The Securitisation Act

Furthermore, at time of application all applicants must have submitted all their VAT and Income Tax Returns, and settled any amounts of tax, interest and administrative penalties due.

Application for VAT Grouping can be performed through the following link

Applicants must be registered with the VAT department. In case where a legal person does not have a VAT number it shall apply for a VAT Identification number as follows;

1.    If registered with the Registry of Companies apply through the following link 

2.    If not registered with the Registry of Companies apply through the following link;

This VAT Identification number shall be used solely for VAT grouping purposes.

Once the VAT group is formed all members’ individual VAT numbers will be deactivated and a Group VAT Number will be issued.