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Malta Publishes Regulations on VAT Grouping Rules and Increase in VAT Registration Threshold — Orbitax Tax News & Alerts

Malta has published Regulations L.N. 162/2018 and L.N. 163/2018, which provide new valued added tax (VAT) grouping rules and an increase in the VAT registration threshold for small taxpayers.

Regulation L.N. 162/2018 provides for the formation of VAT groups for the financial/insurance services and g...