- Malta has implemented a reduced VAT rate of 12% on services related to the care of the human body
- The reduced rate applies to services provided by professionals regulated by the Health Care Professions Act
- The guidelines provide clarity on the application of the reduced VAT rate on these services
- The reduced rate applies to services where the tax becomes chargeable on or after January 1, 2024
- The guidelines only apply to supplies made in Malta from a Maltese VAT perspective
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.
