Amendment to the VAT Law

The VAT Law has been amended to provide for the reduced rate of VAT of 9 per cent to apply to non-exempt supplies provided by nursing homes. The Value Added Tax (Amendment) (No. 2) Law of 2018, Number 60(I) of 2018, amends the Twelfth Annex to the VAT Law of 2000 to 2018 to include provision of services and delivery of goods by nursing homes which are not exempt transactions under point 7 of Table A of the Seventh Annex.

The amendment took effect on 27 June 2018.