Malta’s Guidelines on 12% VAT Rate for Care of Human Body and Credit Management

• Malta has implemented a reduced VAT rate of 12% on services related to the care of the human body
• The reduced rate applies to services provided by professionals regulated by the Health Care Professions Act
• The guidelines provide clarity on the application of the reduced VAT rate on these services
• The reduced rate applies to services where the tax becomes chargeable on or after January 1, 2024
• The guidelines only apply to supplies made in Malta from a Maltese VAT perspective

Source: cfr.gov.mt

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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