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What are the VAT rates in Malta?

Member States of the European Union are required to apply a standard rate of Value Added Tax (VAT) as determined by each country. This rate must be the same for both goods and services and cannot be lower than 15%. However, Member States have the option to apply one or two reduced rates, which must be a minimum of 5% of the taxable amount. In Malta, the standard rate is 18%, while the reduced rates are 7% and 5%. The reduced rate of 7% is applied to accommodation services and the use of sporting facilities. The reduced rate of 5% is applied to the supply of electricity, confectionery items, medical accessories, printed matter, items for the exclusive use of the disabled, the importation of works of art, minor repairs, domestic care services, and admission to museums, art exhibitions, concerts, and theatres.

Source Zampa Debattista

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