Fact Sheet VAT Fact Check 1

Fact Check #1: In Malta all medical and health care services are exempt form VAT. TRUE or FALSE?

The Facts: According to the EU VAT Directive (and the Malta VAT Act) supplies of medical care should be exempt from VAT insofar as….

The MTCA Guidelines: The guidelines set out the criteria than need to be met for the exemption to apply. In this regard, “medical care” shall mean any services that have as their purpose the protection, including maintaining and restoring of human health and the diagnosis, treatment, and insofar as possible, cure of diseased or health disorders in human (health includes also mental health).

Conclusion: On the basis of the above it can be reasonably concluded that in principle medical and health care in Malta is treated as exempt without credit, when supplied by a person regulated by the Health Care Profession/Psychology Profession Acts or in a government hospital or a hospital approved by the Minister.

Source: zampadebattista.com

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