Malta Expands VAT Exemptions for Health Care Services in Updated Guidance

• Malta’s Tax and Customs Administration has updated guidance on VAT exemptions for health care services
• The scope of the tax exemption is broader than previously described
• Exemption now applies to professions regulated by the Counselling Profession Act and Psychotherapy Profession Act
• Exemption also applies to diagnostic services, dental services, and dental prostheses
• Supplies of goods and services connected to exempt services may also benefit from the exemption
• Guidance clarifies interpretation of relevant provisions of the value-added tax act
• Record keeping requirements remain unchanged

Source: answerconnect.cch.com

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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