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.

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The Commissioner for Revenue has issued the below guidelines concerning the taxation of DLT Assets under the Income Tax Act, the VAT Act and the Duty and Documents and Transfers Act.

• GUIDELINES on the Income Tax Treatment of transactions or arrangements involving DLT assets

• GUIDELINES for the purpose of the Duty on Documents and Transfers Act

• GUIDELINES for the VAT Treatment of transactions or arrangements involving DLT assets

The MGA hereby notifies its licensees and the general public that with the coming into force of the new Gaming Act, the regulatory treatment of what previously used to be called ‘intermediaries’ is to be assessed in light of the Gaming Authorisations Regulations (S.L. 583.05) [the ‘Regulations’] and the Gaming Authorisations and Compliance Directive (Directive 3 of 2018) [the ‘Directive’].

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