- Guidelines for VAT exemption on scheduled sea transport of passengers published by the Commissioner for Tax and Customs
- Zero VAT rate applies to scheduled inter-island sea transport of passengers by authorized carriers
- Conditions for recognition of services for zero VAT rate include operating on a fixed route, obtaining approval from the Authority for Transport, and listing schedules in advance
- Zero VAT rate does not apply to services such as excursions, on-demand transport, or hiring of vessels with crew
- Food and beverages provided on board vessels during transport service will be treated as separate supplies for VAT purposes
Source: whpartners.eu
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.
