Value Added Tax Act (Amendment of Fourth Schedule) Regulations, 2020 - VALUE ADDED TAX ACT(CAP. 406)

These regulations amend the Fourth Schedule of the Value Added Tax Act, which details the goods and services subject to VAT. This aims to update the VAT framework in line with current economic conditions and EU directives. Businesses operating within Malta will be most affected by these changes, particularly regarding the classification of certain supplies for VAT purposes. Consumers may see indirect effects on prices.