Malta's Commissioner for Revenue has published Guidelines on the application of the 0% VAT rate on devices and aids, including related goods, which are essential to compensate or overcome disability in humans.
---
Guidelines on the application of the 0% VAT rate on devices and aids, including related goods, which are essential to compensate or overcome disability in humans
Date: 05/03/2024
Purpose and Background
In line with the provisions of Article 98(2) of Council Directive 2006/1…