OrbitaxMalta Provides New Guidelines on the VAT Exemption on Other Scheduled See Transport of Passengers
|Approved Changes|Malta
Malta's Commissioner for Revenue has published Guidelines on the VAT exemption on other scheduled sea transport of passengers.
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Guidelines on the VAT exemption on other scheduled sea transport of passengers
Date: 1st August 2024
Purpose and Background
The purpose of this document is for the Commissioner for Tax and Customs ('CfTC') to determine, in conformity with article 75(2) of the VAT Act (Chapter 406, Laws of Malta), the manner of application of the VAT exemption (zero VAT ra…