- Guidelines on VAT exemption for scheduled sea transport of passengers
- Purpose is to determine application of zero VAT rate under VAT Act
- Zero rate applies to scheduled inter-island sea transport and other scheduled sea transport
- Guidelines determine what qualifies as “other scheduled sea transport”
- Conditions for recognition include pre-determined schedule, fixed route, approved vessels, and public availability of schedule
- Operators must apply for recognition via email to the Commissioner
Source: cfr.gov.mt
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.
Latest Posts in "Malta"
- EU Issues Formal Notices to Belgium, France, Malta Over VAT IT System Compliance
- EU Opens Infringement Procedures Against Belgium, France, Malta Over Small Enterprise Scheme
- Commission calls on BELGIUM, FRANCE, and MALTA to fully implement the new EU VAT rules for the special SMEs scheme
- PN Urges VAT Reduction for Restaurants to 7% to Support Sustainability
- 2025 VAT Updates Announced in Malta
