VAT Refunds

The Maltese Government imposes VAT at a rate of 7% on accommodation and 18% on all other services, however, among the beneficiaries entitled for VAT refunds are foreign trade who organize ‘business-related’ conferences, seminars, conventions, forum, meetings or sales events.

The following is a brief summery of the elements the Maltese Government is ready to consider refunds on VAT to companies holding their events in Malta:

  • Accommodation
  • Transfers airport/hotel/airport and hotel/conference venue/hotel
  • Food and drink in hotels which form part of an accommodation package
  • Food and drink during a conference such as coffee breaks, mineral water and lunches.
  • Alcoholic beverages are only allowed in exceptional circumstances at the discretion of the Commissioner of VAT
  • Hire of meeting/syndicate rooms
  • Hire of audio-visual or technical equipment related to the conference element of the program
  • Security services in hotel/conference venues
  • Telephone and internet services
  • Electricity supply provided it is connected with the lighting of the conference venue
  • Gifts and room drops with a value not exceeding Euro45.00 per delegate for the duration of the event at the discretion of the Commissioner of VAT
  • Day delegate packages – if integrated in one package consisting of items mentioned above but excluding non-refundable items such as dinners.
  • Expenditure consisting of entertainment, receptions, hospitality, food and beverage relating to hotel banqueting, outside catering, dinners, Gala evenings, tours, guides etc is considered as ineligible for VAT refund.

NB. Incentive programs are not considered to be ‘business expenses’ and are viewed more as ‘entertainment’. Therefore potentially eligible items referred to above (such as accommodation) would not receive a refund.

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