As a consequence of the Bacino ruling and in accordance with the new place of supply rules (EC Directive 2006/112 Article 56), VAT on short-term charter agreements (of less than 90 days) became payable at the applicable rate of the European Member State where the supply of services is taking place. In the case of yachting, VAT has to be paid in the place where the means of transport is effectively put at disposal of the customer.

The “Guidelines for the VAT Treatment of Short-Term Yacht Hiring” launched by the Maltese Authorities on the 29th July 2013 address the VAT treatment of charters commencing in Malta, more specifically situations where a short-term charter of a yacht (of less than 90 days) with or without a crew is entered into between the owner/operator of the yacht and the charterer for a consideration.


  • Excellent Location in the Center of the Mediterranean
  • Excellent Yachting Facilities; Agents, Marinas, Chandlery, Yacht Provisioning
  • International Airport with great connections and private jet facilities
  • VIP yacht and private Jet service
  • Fantastic cruising in clear and un polluted water
  • Breathtaking diving locations/guides available to join yacht
  • Sport Fishing/ guides available to join yacht/sport fishing yachts available for charter
  • VIP Guided tours to historic sites
  • Duty Free Fuel available for commercial charter yachts