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VAT Exemption Extended for Passenger Transport Services

  • Legal Notice 88 of 2025 expands VAT exemption to include scheduled bus, inter-island sea, school, and worker transport services.
  • Applies only to services by authorized operators; exemption is without credit.
  • Definitions of key terms like “scheduled bus service” and “special regular services” are now clarified.

Source Legislation.mt

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