Guidelines for 0% VAT Rate on Disability Aids and Devices: Malta Tax Directive

• Guidelines on the application of 0% VAT rate on devices and aids for individuals with disabilities
• Exemption introduced to reduce VAT burden for non-profit organizations providing essential devices for free
• Zero rate of VAT applies to supplies to recognized non-profit organizations for devices and aids
• Exemption does not apply to supplies made by non-profit organizations
• Consideration received for goods provided in exchange for donation or contribution subject to standard VAT rate
• Exemption does not apply if goods are used for resale or economic activity
• Non-profit organizations must meet specific conditions to be recognized for the exemption

Source:

• cfr.gov.mt
• Orbitax

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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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