The Maltese Government published Guidelines on the VAT treatment of Maltese leasing of yachts in Malta in 2005, have proved very successful as they provide a reasonable and clear guidance on the interpretation of the Malta authorities on this difficult subject matter.

The advantages of the Maltese Yacht Leasing structure are:

  • The payment of VAT on yacht acquisition in line with EU legislation
  • Clear Guidelines establishing the conditions applicable in the event of a yacht leasing agreement entered into in Malta
  • An objective method of taxation allowing for a transparent procedure
  • The issue of a VAT Paid Certificate at the end of the yacht lease in Malta
  • A structure allowing various finance options for Yacht leasing in Malta