Malta, an English speaking country, has invariably pushed its education system as one of its pillars of its success.
The study of the English language is one of the main areas that have attracted various students from all over the world to further their studies in Malta. English language schools in Malta have flourished over the years, and this has been aided by qualified and experienced staff and organised packages specifically tailor made for the needs of the ever-demanding foreign students. Language schools in Malta have reached out to harness new technologies and have invested heavily in web-sites and web applications in an attempt to extend tuition in English via web interface.
This reality can also make Maltese companies attractive to non-residents, who want to use Malta as a platform from where to provide such English language tuition via internet portal. In such instances, the advantageous tax regime applicable to “trading companies” extends to these types of activities and creates a very attractive fiscal regime for such entities trading via Malta.
In general, foreign universities and colleges have been setting up in Malta and offering various courses which attract the international student who wants to be accredited via serious outfit with European recognition.
Educational institutions have a particular indirect taxation regime, and our firm has various clients and experience within such an industry and understands the relative nuances of VAT law which applies to such entities. It is important to correctly structure one’s set up in view of intricacies arising from the supply of educational services, accommodation, books and printed matter, and possibly excursions which all have their relative VAT rules applicable.