According to the Subsidiary Legislation 406.21, two or more legal persons which are established in Malta and which are closely bound to each other by financial links, organisation links and economic links can be registered as a single taxable person, that is, as a VAT group. The Legal Notice delineates the specific rules which determine whether financial, organisational and economic links exist. 
 
At least one of the applicants must be a taxable person who is licensed or recognised under one of the following Acts:

• The Banking Act;

• The Financial Institutions Act;

• The Gaming Act;

• The Insurance Business Act;

• The Insurance Distribution Act;

• The Investment Services Act;

• The Lotteries and Other Games Act;

• The Retirement Pensions Act;

• The Securitisation Act.

Download Manual here.