Reduced VAT Rate Extension for Certain Medical Supplies

Update: Reduced VAT Rate Extension for Certain Medical Supplies
Date: 2021-03-11

Malta has amended VAT rates on certain medical supplies and services due to the COVID-19 pandemic.

Legal Notices 4 and 5 of 2021, have been added to chapter 406 of the laws of Malta and implement the provisions of Council Directive (EU) 2020/2020 of 7 December 2020.

The following amendments have been introduced:

  • VAT exemption in credit (zero rate) to services closely linked to COVID-19 vaccines has been extended until 31 December 2022.
  • Reduced VAT rate of 5% on supplies of goods relating to COVID-19 in vitro diagnostic medical devices has also been extended until 31 December 2022.
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