VAT Fact Check 11

The second edition of our 2025 VAT Newsletter is out now! Stay ahead with our expert insights into the latest VAT developments across Malta and the EU.

Advance Provisioning Allowance (APA) in yacht chartering is not automatically liable to VAT. Drawing on the CJEU’s BUPA judgment, VAT only becomes chargeable when the underlying supplies are precisely identified - reinforcing the need for clear, itemised provisioning records.