Saturday, 4th February, 2012 Welcome to the VAT Department (Malta) Website

VAT Information

This section of the website provides you with information on VAT Legislation, Guidelines on how VAT should be treated on specific provisions, comments on the VAT Act and information on VAT in other EU Member States. The information is provided to the general public but is of special interest to you if you are VAT registered. If you are a Tax Professional, you may find more detailed information about all the VAT act which you may find of special interest in this section.

Guidelines to Certain VAT Procedures

Onward Supply Relief (OSR) on Sea Vessels

Trusts

VAT Refunds to Overseas Traders

Guidelines on the VAT Treatment Of Educational Services

Guidlines Regarding VAT Treatment of Yacht Leasing

Place of supply of services

Recapitulative Statement

Refund of VAT incurred in a Member State in which you are not established

Disclaimer: The VAT Department has made every effort to ensure that the content of the documents listed above is as legally accurate and complete as possible. However, the content of these documents should not be used as a substitute for the provisions of the VAT Act 1998, the Act No X of 2003 and the relevant Legal Notices as published in the Malta Government Gazette, which are the only ones that have legal value. ALL INFORMATION DOCUMENTS REGARDING VAT AND THE EU MADE AVAILABLE ON THIS WEBSITE HAVE BEEN PRODUCED WITH THE FINANCIAL SUPPORT OF THE EUROPEAN COMMISSION.