An amendment has been carried out through Legal Notice 228 of 2024, with regards to the exemption provided for in Item 11 of Part two of the Fifth Schedule of the Malta VAT Act. This legal notice has amended the application of the exemption without credit with regards to Health and Welfare.

The legal notice has defined the psychotherapy and counselling professions as medical professions in accordance with Article 132(1)(c) of Council Directive 2006/112/EC, which therefore benefit from the exemption without credit status.

Additionally, the legal notice now allows for the application of the exemption without credit to dental technicians in their professional capacity and to the supply of dental prostheses by dentists and dental technicians.

Should you require further information in relation to these new changes, please get in touch with Michael Caruana on mcaruana@pkfmalta.com.

 Please note that this article is being published solely for informational purposes. It is imperative to note that this content neither constitutes nor should be inferred as legal advice or guidance. PKF Malta Limited explicitly disclaims any responsibility or liability for potential damages that may arise from the utilisation of this information as a substitute for professional legal advice or guidance.