Malta's Commissioner for Revenue has published Guidelines on the VAT exemption on other scheduled sea transport of passengers. --- Guidelines on the VAT exemption on other scheduled sea transport of passengers Date: 1st August 2024 Purpose and Background The purpose of this document is for the Commissioner for Tax and Customs ('CfTC') to determine, in conformity with article 75(2) of the VAT Act (Chapter 406, Laws of Malta), the manner of application of the VAT exemption (zero VAT rate) contained under paragraph (b) of item 11 of Part One of the Fifth Schedule to the VAT Act. Paragraph (b) of...