Malta introduces VAT Grouping | KPMG | BE
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Malta introduces VAT Grouping

Malta introduces VAT Grouping

Navigating through this new regime.


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vat grouping in Malta

With effect from 1st June 2018, two or more legal persons, at least one of which operates within the financial or gaming sectors, may opt to be treated as a single taxable person for VAT purposes. This was made possible through the introduction of the new VAT Grouping Provisions published on 22nd May through Legal Notice 162.The implications of VAT Grouping are several for those persons eligible to form or join a VAT Group.

KPMG through its dedicated team of tax professionals are equipped to help those entities interested in VAT Grouping to navigate through this new regime.



You can read more by downloading our Tax Alert. 

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