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MT · S.L. 406.21

Value Added Tax (Registration As A Single (S.L. 406.21)

In force13 articlesText checked on 24 Oct 2026

Contents

  1. Art. 1 Citation.
  2. Art. 2 Definitions. Cap. 406.
  3. Art. 3 Single taxable person.     Cap. 372.      Cap. 123.
  4. Art. 4 Group Reporting Entity.
  5. Art. 5 Notification of Group treatment.
  6. Art. 6 Supplies between members of a VAT Group.
  7. Art. 7 Supplies between establishments of the same entity who are not in the VAT Group.
  8. Art. 8 Application.
  9. Art. 9 Cancellation of prior registrations.
  10. Art. 10 Whereassetsofthe economic activity include capital goods. S.L. 406.12 S.L. 406.12   S.L. 406.12   S.L. 406.12
  11. Art. 11 Joint and several liability.
  12. Art. 12 Termination of Group membership.
  13. Art. 13 References in the Act.