Malta | 2016 tourist bed night ECO contribution starts 1st June 2016

The environmental contribution on guest bed nights in Malta and Gozo commences on the 1st June 2016.

Eco contribution calculation and applicability

  • Charge per night – €0.50 per guest of age 18 and over
    • No VAT is payable on the ECO contribution

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  • Maximum charge – €5.00 per guest per continuous stay (equivalent to 10 bed nights)
    • This rule applies to multi-centre accommodation when guests stay in more than one licensed premises
  • Chargeable only for bed nights when stay commences on or after the 1st June 2016
  • Guest – includes Maltese resident and non-resident tourist
  • Accommodation type – all commercial entities providing accommodation
  • Commercial entities responsible for collecting and paying the ECO contribution include:
    • hotels, guesthouses, bed and breakfast, hostels, resorts, apartments, farmhouses, timeshare, host families, etc

Receipts to be provided to guests

  • The ECO charge to the guest shall not be included with the room rate
  • Eco contribution must be disclosed separately from other charges in a VAT fiscal receipt

Data and documents to be kept by the commercial entity

  • All bed nights
  • Bed nights (guests under 18 years of age)
    • Copy of identification document of minor shall be retained by the commercial entity
  • Guest bed nights (guests 18+)
  • Total number of bed nights (guests 18+) staying over the 10 night threshold
  • In order to apply the capping of 10 bed nights per guest (max. €5) on multi-centre stays the commercial entity must keep a copy of the receipt provided to the guest by the previous accommodation provider indicating the ECO contribution charged

Reporting and payment

  • Reporting shall be made on specific forms to the Inland Revenue Department
  • Return periods:
    • 1st June 2016 – 31st October 2016 – due date 15th December 2016
      • (15% of this period’s contribution will be refunded back to the commercial entity on compilation of the form)
    • 1st November 2016 – 31st December 2016 – due date 15th February 2017
    • As of 2017:
      • Jan/Mar – due date 15th Jun
      • Apr/Jun – due date 15th Aug
      • Jul/Sep – due date 15th Nov
      • Oct/Dec – due date 15th Dec

Downloads and Links

[icon name=”download” iconsize=”small” iconcolor=”” background=”true” backgroundcolor=”” ] Environmental contribution FAQs 2016
[icon name=”download” iconsize=”small” iconcolor=”” background=”true” backgroundcolor=”” ] Detailed guidelines 2016
[icon name=”link” iconsize=”small” iconcolor=”” background=”true” backgroundcolor=”” ] Guest notices: EN MT Other languages

 

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