“The title of these regulations is the Value Added Tax Act (Eighth Schedule) (Amendment) Regulations, 2020 … These regulations shall come into force on the 4th May 2020 [concerning] protective face masks and visors, excluding diving equipment.” This is an extract from the Legal Notice surrounding the Malta VAT rate on protective face masks and visors.
The publication of the Legal Notice (LN) follows the Price Order published on May 4 setting the maximum retail price of a surgical/medical mask at €0.95 per mask and face shields are capped at €5.00 per unit. This follows MIMCOL introducing and administering the ‘Mask Subsidy Scheme’.
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