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Commentary

Appendix 30B: VAT exemptions (Malta)

30 Malta

VAT exemptions are applied in Malta to the following:

  1. Ìý

    •ÌýÌýÌýÌý Sales of immovable property.

  2. Ìý

    •ÌýÌýÌýÌý Letting of immovable property excluding the letting of the following: licensed holiday letting such as accommodation provided in hotels, holiday flats, holiday camps and camping sites; sites for parking vehicles; permanently installed equipment

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