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Malta introduced VAT Group regime June 2018

The Mediterranean island of Malta is to introduce VAT group regime from 1 June 2018. This would enable connected companies to be registered as a single VAT payer, and reduce VAT cash flow payments.

VAT group requirements

Two or more companies may apply to consolidate their VAT identity, and zero-rate intra-group supplies. They most be economically, ownership or managerially connected. VAT grouping in Malta will only be available where at lease one member is in a regulated sector (i.e. financial services). The minimum time period required for the duration of a VAT group is 24 full calendar months. A VAT group cannot be dissolved and cancelled before 24 full calendar months from effective registration date and likewise cannot be subsequently reconstituted before 24 full calendar months from effective cancellation date.

Malta is one of the last European Union member states to implement the EU VAT Directive option of the VAT group.

Compiling any VAT group returns can be challenging.  VAT Calc’s single platform VAT Filer can accurately complete any country filings with verified transactional data from our VAT Calculator or VAT Auditorintegrated tools.


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