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Home / Tolley's EU and Global VAT / 30 Malta / Appendix 30D: VAT reduced rates (Malta)

Appendix 30D: VAT reduced rates (Malta)

30 Malta

12% rate

With effect from 1 January 2024, a new reduced rate of VAT of 12% is applied in Malta to the following services:

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•�� Custody (unless the said services qualify as VAT-exempt) and management of securities.
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•�� Management of credit and credit guarantees by a person or body other than those who granted the credit.
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•�� Short-term hiring of a pleasure boat to a person according to

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Foreign businesses (Saudi Arabia)

Non-Union scheme (Germany)

Margin scheme: second-hand goods, works of art, collectors' items and antiques (Malta)

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Accounting records (Austria)

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VAT deregistration (Cambodia)

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Transfer of a business as a going concern (Kenya)

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Refunds of VAT to tourists (Saudi Arabia)

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