⚖ Laws of Malta

LawsTax & RevenueValue Added Tax Act

Value Added Tax Act

Ch. 406 · 1998

✓ Verified: 2026-04-29 · legislation.mt

Principal VAT law effective from 1 January 1999. Imposes VAT on three main categories: taxable supplies of… Full text and plain-English guide on Laws of Malta.

Report an error or outdated information · Official text on legislation.mt

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