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Commentary

General (Malta)


30 Malta

General (Malta)

Maltese VAT applies at the standard rate of 18% to any supply of goods or services made in Malta other than:

  1. Ìý

    •ÌýÌýÌýÌý exempt supplies (see 30.40);

  2. Ìý

    •ÌýÌýÌýÌý zero-rated supplies (exempt with credit) (see 30.43);

  3. Ìý

    •ÌýÌýÌýÌý reduced-rated supplies (see 30.44);

  4. Ìý

    •

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