Guidelines for VAT Exemption on Scheduled Sea Transport in Malta

• 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:

• regfollower.com
• Orbitax

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.