Taxera
Flag of MaltaVAT groups MaltaOptionalLast reviewed October 2026

VAT groups in Malta, explained

Maltese VAT groups treat the members as one for VAT, and supplies between members are disregarded.

General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.

The regime

VAT group, VAT Act article 5(6)

Who can join

A group where at least one member is a taxable person licensed or recognised under the laws the regulations list.

How it works

Configure the group in Taxera → Prepare each member from ERP data → Consolidate at group level, with adjustments → Review the group total → File the group return

Key points and dates for Malta

  1. Single person
    Supplies between members are disregarded

What the group return covers

The group files one VAT return, and supplies inside the group are outside VAT.

What your ERP has to deliver

Taxera needs the VAT data of every member company code, tagged to the right group, so each member's figures can be prepared and then consolidated. Entities outside the group stay on the standard VAT return.

The process, step by step

ERP data (all members)
Taxera: member figures
Group consolidation and adjustments
Group total for filing

Practical insights

  • Check that the group has a member that meets the licensing condition.
  • Keep intra-group transactions identified in the ERP.

Common pitfalls

  • Forming a group without an eligible member.
  • Reporting intra-group supplies as normal sales.

Linked obligations in Malta

VAT returns: standard returns for entities outside the group
e-Invoicing and SAF-T: same ERP data, same integration

VAT groups Malta: questions, answered

Official sources

Keep this guide

Download the Malta VAT groups guide as a PDF. It has the same content as this page.

More VAT group guides

All VAT group countriesVAT groups GermanyVAT groups FranceVAT groups NetherlandsVAT groups BelgiumVAT groups ItalyVAT groups SpainVAT groups PolandVAT groups IrelandVAT groups LuxembourgVAT groups PortugalVAT groups RomaniaVAT groups LatviaVAT groups Czech RepublicVAT groups United KingdomVAT groups SloveniaAll countries in the Tax Tracker

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