This session forms part of the Award in VAT Compliance (MQF Level 5) programme, which commenced on 2 September 2026.

This session will provide a detailed analysis of the various types of VAT registration in Malta, including the registration of a VAT Group, the relevant obligations, and the available options.

Participants will gain an overview of the different categories of VAT registration under Articles 10, 11 and 12 of the VAT Act, examining when registration is mandatory and when it is optional. The session will also cover the registration process in practice, including the registration of a VAT Group, as well as the One Stop Shop (OSS) registration process.