- Inter-island sea transport of passenger services are exempt from VAT, with exceptions
- Services between Malta and Gozo are considered exempt
- Operators providing other inter-island scheduled sea passenger transport services need to apply for exemption
- Services such as excursions by vessel, vessel rentals, and on-demand sea passenger transport are taxable at 18%
- Overall, inter-island sea transport of passengers is exempt from VAT, but exceptions apply
Source: zampadebattista.com
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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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