Malta Tribunal Upholds Strict VAT Invoice Rules in Transport Services Dispute

The Tribunal denied the taxpayer’s VAT deductions due to reliance on non-compliant invoices and manual receipts.
School transport services are “exempt with credit,” but ambulance services are “exempt without credit,” so input VAT cannot be claimed for ambulance services.
A compliant tax invoice is a strict requirement for VAT deduction, overriding any pro-rata or partial attribution.
Intra-Community acquisitions must be reported in the correct tax period, not retroactively.

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.