S.L. 406.21 Art. 7Supplies between establishments of the same entity who are not in the VAT Group.

Notwithstanding that the provision of services by one establishment of a taxable person to another establishment of the same taxable person shall not constitute a supply of services for consideration by a taxable person acting as such for the purposes of article 4 of the Act, the provisions of regulation 6(1) shall not apply to supplies of services made by or to an establishment situated outside Malta if that establishment is a member of a VAT group in a Member State that operates a system of VAT grouping in terms of which the establishment alone, and not the entire enterprise of which it forms part, is incorporated in a VAT group, and, in such circumstances, supplies of services made by or to the establishment situated outside Malta shall be treated, for the purposes of the Act, as supplies made by or to a separate taxable person.