For yacht owners and operators who want EU compliance without tying up unnecessary capital upfront, Malta’s VAT lease framework introduced under Legal Notice 92 of 2019 is widely used as a commercially structured route to yacht leasing, as detailed in malta yacht registration vat deferral mechanism explained 2026. In simple terms, it allows a Maltese VAT-registered lessor to buy a vessel and lease it to a lessee, with VAT typically applied to periodic lease payments rather than the yacht&r [...]
