The Malta Tax & Customs Administration (MTCA) has published guidelines on the VAT exemptions in items 11(1) and 11(2) of Part 2 to the Fifth Schedule of the VAT Act, specifically the exemption relating to the supply of medical care by designated health professionals as well as the supply of care or medical or surgical treatment in a designated health institution. 

The guidelines clarify the interpretation of the specific provisions in practice and also address the scope of the exemption in the context of services of a cosmetic nature.

The updated guidelines are available here​.