- Malta has expanded VAT exemption for healthcare services
- Dental technicians, psychotherapy, and counselling professions now designated as medical professions for VAT exemption purposes
- Legal notice 228 of 2024 released by the government on 13 September 2024
- Aligns with EU requirement to define medical and paramedical professions for VAT exemption
- Intended for application of exemption specified in Article 132(1)(c) of Council Directive 2006/112/EC
- Other necessary adjustments made for correct interpretation of relevant provisions in Fifth Schedule
- Amendments made to better align with provisions of Council Directive regarding healthcare exemptions.
Source: regfollower.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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