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 gaming sectors. The main benefits of VAT grouping include that supplies between group members a…