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NEW GUIDELINES ON THE VAT TREATMENT OF YACHT LEASING

On the 28th of February 2019, the Maltese Authorities issued new guidelines regarding the place of supply of the hiring of pleasure yachts. These guidelines relate to the manner to which the use and enjoyment of yachts within and outside EU territorial waters is to determine the overall VAT rate.

In order to get an overview of the guidelines, please refer to our fact sheet.

For further information on the above please do not hesitate to contact our Yachting Department on kenneth.deguara@dfadvocates.com or andrew.massa@dfadvocates.com.

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