- 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.