Malta: Scope of VAT exemptions for scheduled passenger transport services expanded
Expanded scope includes services provided by specific authorized operators
The Minister of Finance in May 2025 issued Legal Notice 88 of 2025, "Value Added Tax Act (Amendment of Fifth Schedule) Regulations, 2025," to extend the scope of value added tax (VAT) exemptions (with credit) of scheduled passenger transport services to services provided by specific authorized operators.
For more information, contact a KPMG tax professional in Malta:
Louise Grima | louisegrima@kpmg.com.mt