VAT refund rules for non-citizens of the European Union for goods purchased in Malta.

Necessary clarification: the data is taken from the information booklet of the Maltese Department for the collection of VAT.

From May 1, 2004, tourists who live outside the EU countries who visit Malta and are sent to a country not in the EU have the right to demand a refund of the VAT that they paid for goods purchased in Malta by filling in the corresponding statement.

Rules

  • VAT can be returned for goods purchased for personal or family use during their stay in Malta (VAT included).
  • A completed application for VAT refund must be certified by the stamp of the customs office before leaving the EU zone. This application must be sent in an envelope to the address of the department for the collection of VAT.
  • VAT can not be returned for goods that were wholly or partially used during the stay of a tourist in Malta or in other EU countries, as well as for goods exported for business purposes.
  • Goods for which an application for VAT refund is submitted must be taken out of the EU in the accompanying luggage within 3 months from the date of purchase.
  • VAT will be refunded only for goods with a total value of at least 55 EUR and which were purchased at one outlet (a corresponding sales receipt must be presented). At the same time, the cost of all goods exported from Malta at the time of departure to a country outside the EU should not be less than 315 EUR.
  • To the application of the established pattern for VAT refunds completed according to all rules, commodity checks must also be enclosed.

VAT refund procedure

Completed applications, purchased goods and relevant goods receipts must be presented to customs officers at the exit from the EU for inspection and certification. If the goods are not in hand luggage, you need to inform the customs officer about it in advance. The stamped application and receipts must be put in an envelope and sent to the address of the VAT collection department: VAT Department, Center Point Building, Ta 'Paris Road, Birkirkara, Malta.

Payment Method: $ $

Check - in the currency indicated by the applicant in the application. Administrative costs of EUR 23 or 4% of the amount of the required VAT refund (which is higher) will be deducted from the return amount.