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Value-Added Tax (VAT)

VAT Fact Check 9

October 2, 2024
|

Our Authors

Brandon Gatt
Partner
Brandon Gatt
Partner
Christabel Gatt
Chief Operating Officer
Christabel Gatt
Chief Operating Officer

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Value-Added Tax (VAT)
Newsletter
Jul 10, 2025
|
20 minutes read
VAT Newsletter Q.2 2025
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.
by
Value-Added Tax (VAT)
Articles
Jul 8, 2025
|
2 minute read
‘Advance Provisioning Allowance’ & VAT
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.
by

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