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Malta Publishes Amendments to Introduce VAT Relief for COVID-19 Vaccines and In Vitro Diagnostics

|Approved Changes|Malta
Malta

Malta has published Legal Notice 4 of 2021 and Legal Notice 5 of 2021, which contains the Value Added Tax Act (Amendment of Fifth Schedule) (Amendment) Regulations, 2021 and the Value Added Tax Act (Eighth Schedule) (Amendment) Regulations, 2021. The amendment regulations bring into force the provisions of Council Directive (EU) 2020/2020 regarding VAT applicable to COVID-19 vaccines and in v…

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