Office of the Commissioner for Revenue issues guidelines on the registration of VAT Grouping


03 Dec 2018

On 30th November 2018, the office of the Commissioner for Revenue published guidelines on the registration of VAT Grouping.

The said guidelines are pursuant to Subsidiary Legislation 406.21 published on 1st June 2018 whereby any two or more legal persons established in Malta who are closely bound to one another by financial, economical, and organisational links; and at least one of the applicants is a taxable person who is licensed or recognized by MGA or MFSA, as prescribed, can apply to be registered as a single taxable person, namely, a VAT group. 

How to submit a request for a VAT Group ?

At the 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.

A request must be made through the online submission of the prescribed form.  Apart from inputting basic information and activity details of the group, one is required to upload at least one document of each of the following types: Organisational Links, Economic Links, Financial Links, Copies of Licences and Letter of Authority.

Once registration is submitted successfully,  an acknowledgement e-mail will be sent by the authority.  Once approved, the VAT number for the Group together with the active start date will be communicated by the VAT department. Members forming part of the group will also be notified that their VAT number will be inactive and to use the Group VAT Number from the effective date. On the other hand, if the application is rejected, such rejection including reasons for rejection will be communicated by the VAT department.

For further information kindly contact