S.L. 406.21 Art. 8Application.

(1) An application for registration of two or more persons as a VAT Group shall be made electronically, in the format determined by the Commissioner, and shall contain, in particular, information on the manner in which the applicants are bound by financial links, organisational links and economic links, and shall indicate the date with effect from which the applicants elect to be registered as a VAT Group.

(2) An application for the admission of a person as a member of an existing VAT Group shall be made electronically in the format determined by the Commissioner, and shall contain, in particular, information on the manner in which that person is bound to the other members of the VAT Group by financial links, organisational links and economic links, and shall indicate the date with effect from which the applicant elects to be admitted to the VAT Group.

(3) The Commissioner may request any one or more of the applicants for registration as members of a VAT Group, or the applicant for admission to an existing VAT Group, as the case may be, to provide such other information and documentation as may be required.