MOF extended VAT exemptions under new rules issued in Legal Notice 88 of 2025.
Malta’s Minister for Finance (MoF)Â issued Legal Notice 88 of 2025 on 13 May 2025, amending the “Value Added Tax Act (Amendment of Fifth Schedule) Regulations, 2025” to extend the scope of VAT exemptions for passenger transport services.
The exemption (without credit) outlined in Part One of the Fifth Schedule has been updated to cover the following services:
- Transport by scheduled bus service, consisting of trips on scheduled routes;
- Scheduled inter-island sea transport of passengers by authorised carriers and other services of scheduled sea transport of passengers recognised as such by the Commissioner;
- Special regular services consisting of the carriage of school pupils and students to and from an educational establishment recognised as such by the Commissioner;
- Special regular services consist of the carriage of workers to and from their work.
