Malta’s Commissioner for revenue has issued Updated VAT guidelines on the VAT treatment of Health Care Services, which are exempt if certain conditions are met as explained in the guidelines. The guidelines were updated on 13 September 2024 to take into account Legal Notice No. 228 of 2024, which contains the Value Added Tax Act (Amendment of Fifth Schedule) (Amendment No.2) Regulations, 2024. The regulations extended the VAT exemption by defining psychotherapy and counselling professions as medical professions for the purpose of the exemption. The regulations also add the supply of services by dental technicians in their professional capacity and the supply of dental prostheses within the scope of the exemption.
Source Orbitax
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