On the 22nd May 2018, two new legal notices concerning VAT matters were published, to enact VAT regulations announced by the Minister for Finance in the 2018 Budget.
VAT Grouping – The salient points of the legal notice entitled “Value Added Tax (Registration as a Single Taxable Person) Regulations …
Group companies or individuals are:
- registered as Auditors in Malta
- registered as Accountants in Malta, United Kingdom & Ireland
- registered as Trustees in Malta