- Effective 25 January 2026, Malta clarified VAT rules for taxi operators using online ride-hailing platforms.
- Taxi operators must charge VAT on the full fare, regardless of platform involvement.
- Platform commissions may require self-charged VAT, depending on the operator’s VAT registration status.
- Guidelines detail implications for operators under Article 10, Article 11 (exempt SME), and Article 12.
- The notes address VAT recovery on vehicle expenses, VAT on taxi transfers, private use adjustments, and obligations when cancelling Article 10 registration.
Source: taxand.com
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.
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