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Commentary

Appendix 30C: VAT zero rate (Malta)


30 Malta

A zero rate (exemption with credit) of VAT is applied in Malta to the following:

  1. Ìý

    •ÌýÌýÌýÌý Food for human consumption other than that supplied in the course of catering.

  2. Ìý

    •ÌýÌýÌýÌý Pharmaceutical goods.

  3. Ìý

    •ÌýÌýÌýÌý Sea vessels to be used for the

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