Reduced VAT rate on protective face masks

L.N. 186 of 2020 has amended the Eighth Schedule to the VAT Act (Chapter 406 of the Laws of Malta), adding “protective face masks and visors, excluding diving equipment” to the list of products which are subject to VAT at a reduced rate of 5%. This follows the announcement made last week by the Ministry for the Economy in connection with the Masks Subsidy Scheme.

 

sources: legislation.mt ~ maltachamber.org.mt ~ mimcol.com.mt