As of 1st June 2018, the newly implemented VAT
Grouping regulations shall enter into force. Provided that entities
satisfy the necessary criteria, groups of entities are provided
with the possibility of forming a VAT Group. VAT Grouping is
available in various EU member states and allows members of a
particular VAT Group to avoid irrecoverable VAT due on charges made
between such members. In addition to other necessary conditions, a
VAT Group may be established where at least one of the applicants
is recognised by the Malta Financial Services Authority (MFSA) or
the Malta Gaming Authority (MGA).
A VAT Group is provided a single VAT identification number and
any previous individual VAT identification numbers of the members
of the Group are disabled. A Group Reporting Entity will be chosen
by the members to act as representative and to exercise all rights
and carry out all obligations of the VAT Group. However, each
member of the VAT Group is considered jointly and
