- Malta’s Commissioner for Revenue released guidelines on VAT exemption for scheduled sea transport on 1 August 2024
- The guidelines aim to determine the application of the zero VAT rate for scheduled sea transport of passengers
- The exemption applies to scheduled inter-island sea transport between Malta and Gozo
- To qualify for the exemption, sea transport services must meet specific conditions, including approval by the Authority for Transport in Malta and operating on a fixed route
- Operators seeking recognition for the exemption must submit an application to the Commissioner for approval
Source:
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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