Non – Recoverable VAT

Contact our firm’s partners for a free quotation or free and non-committal professional advice. Next steps:
1. Contact our partners by email
2. Contact us via our online information request form

Item 3 of the Tenth Schedule of the VAT Act enlists taxable services which are not treated as input tax for the purposes of VAT, which include the following:

Tobacco or tobacco products, unless purchased for resale;
Alcoholic beverages, unless purchased for resale;
Works of art and antiques, i.e. paintings, drawings and pastels executed by hand, other than hand-painted or hand-decorated manufactured articles; original engravings, prints and lithographs; original sculptures and statuary, in any material; antiques of an age exceeding one hundred years; collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological and ethnographic interest, unless purchased for resale;
Motor vehicles, vessels or aircraft, excluding vessels and aircraft acquired for the purpose of being provided under a charter or hire agreement, unless purchased for resale or unless acquired and used for the purpose of the carriage of goods or passengers for a consideration;
Goods and services for the purpose of repairing, maintaining and keeping motor vehicles, vessels or aircraft and fuel used therein;
Car leasing by a lessee, including VAT incurred on fuel;
The supply of any goods and services used in the provision of receptions, entertainment or hospitality except where that supply is made in the normal course of an economic activity;
The supply of goods and services used in the provision by a person to his employees of transport or entertainment, except where the transport is provided on vehicles with a seating capacity of not less than seven.

For bespoke VAT advice, please click here to contact our tax advisors or send us an email on enquiries@fbsmalta.com