VAT Guidelines for Health Care Services: Malta’s Regulations and EU Directives Explained

• Guidelines for the VAT treatment of Health Care Services
• Published on 5th September 2023, last updated on 13th September 2024
• Purpose is to provide guidance on VAT exemptions for health care services
• Exemptions for medical care, hospital and medical care, services by dental technicians, and goods and services connected to medical care
• Conditions must be met for each exemption to apply
• Definitions and interpretations provided for each exemption category

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.

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