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Does Malta have VAT group registration and what would be the benefits?

Yes, two or more persons (corporate not physical) established in Malta that are bound together by financial, organisational and economic links and which meet the set eligibility conditions may apply for a VAT registration as a single person. VAT group registration is limited to licensed operators in the Finance and Insurance sectors as well as operators in the Gaming sector. The principal benefit of a VAT group registration is that transactions between the members of the group are disregarded for VAT purposes.

Source Zampa Debattista


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