Malta's Commissioner for Revenue has published:
- Guidelines on the application of the 12% VAT rate on the care of the human body; and
- Guidelines on the application of the 12% VAT rate on the supply of management of credit and credit guarantees.
As previously reported, the Value Added Tax Act (Amendment of Eighth Schedule) Regulations 2023 extended the scope of the reduced VAT rate of 12% to services consisting of the care of the human body and the supply of management of credit and credit…