VAT & Short-term Yacht chartering in Malta
General Information
Main Benefits
In 2013 the Malta VAT department issued Guidelines regarding the short-term chartering of yachts by persons registered for VAT in Malta. The Guidelines take into account the rules in the European Union’s VAT Directives for the determination of the place of supply of services where the effective use and enjoyment thereof is partially outside the EU.
In terms of the Maltese VAT Act... Read More