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

By Rolan
May 30, 2016
Company Matters , Cooperative Matters , Events , Other Info , Taxation Matters , VAT Matters
ECO Contribution
2

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