This webinar will address the three categories of VAT registration in Malta (article 10, article 11 and article 12), examining the circumstances in which an obligation to register arises and when registration is an option.

It will also address the implications of late registration, and the options for converting registrations (including the criteria for converting from an article 10 to article 11 registration published in 2021).

Registration of two or more persons as a single taxable person (VAT Group) will also be covered.