Claiming EU VAT refund through the 8th Directive
William Cassar, Head of Tax, explores how VAT registered persons established in the EU can recover VAT under the 8th Directive, in a recent publication by the Sunday Times of Malta.
VAT Guidelines on Yacht Charters in Malta
Following the introduction of Legal Notice 231 of 2023, the Malta Tax and Customs Administration (MTCA) has today published Guidelines on the special 12% VAT rate applicable to the hiring of pleasure yachts. The 12% VAT rate, which came into effect on 1 January 2024, applies to several services, including the hiring of a … Continued