- 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.
