VAT explanatory notes on taxi ride-hailing platforms

The MTCA has published explanatory notes on the VAT treatment of the fee paid to the taxi operator when a booking is made via a platform. The Notes confirm that the taxi operator must account for VAT on the full price of the service paid by the consumer, which would include any commissions charged by the platform.

 

 

Note: MTCA Explanatory Notes are not legally binding. They do not express a formal opinion of the MTCA but reflect the state of play at a specific point in time in accordance with the available knowledge and experience.