Malta Budget 2023 - Key Highlights
Tuesday, October 25, 2022
As per Subsidiary Legislation 406.21, any two or more legal persons established in Malta who are closely bound to one another by financial, economical, and organisational links can be registered as a single taxable person, namely, a VAT group.
At least one of the applicants must be a taxable person who is licensed or recognised under one of the following Acts;
Furthermore, at 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.