Malta Clarifies VAT Rules for Taxi Operators Using Ride-Hailing Platforms

Malta’s Tax and Customs Administration issued an explanatory note on VAT obligations for taxi operators using ride-hailing platforms.
The note covers VAT accounting for fares, service fees, commissions, input VAT recovery, private use, and vehicle sales.
It distinguishes VAT reporting requirements for different taxpayer categories and provides practical examples.
The note is not legally binding and will be updated periodically as practices evolve.

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.