Malta VAT Restrictions on Business Meal Expenses

Businesses can deduct input VAT for goods and services used for taxable transactions.
Malta restricts input VAT recovery for entertainment, receptions, and hospitality expenses.
Business meals are considered entertainment expenses and are not deductible for VAT.
Input VAT on business meals is a blocked item and cannot be reclaimed.

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.