Value Added Tax (Refund to Non-residents) Regulations, 2004

L.N. 319 of 2004

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax (Refund to Non-residents) Regulations, 2004

IN exercise of the powers conferred by articles 71 and 75 of the

Value Added Tax Act, hereinafter referred to as “the Act”, the Prime

Minister and Minister of Finance has made the following regulations>-

(1) The title of these regulations is the Value Added Tax Citation and

commencement.

(Refund to Non-residents), Regulations, 2004.

(2) These regulations shall be deemed to have come into

force on 1st May, 2004 and shall apply to purchases, made by non-

resident travellers, of goods taken out of the Community in their personal

luggage on or after this date.

(1) In these regulations unless the context otherwise requires- Interpretation.

“administrative fee” means a fee of ten liri or four per cent of

the repayment claimed, whichever is the higher<

“domicile or habitual residence” means the place entered as

such in a passport, identity card or other identity document which

the Maltese authorities, within whose territory the supply takes

place, consider to be valid<

“non-resident traveller” means a traveller whose domicile or

habitual residence is not situated within the Community, who on

the day of departure, had been in Malta for not more than six

months.

(2) Other terms and expressions used in these regulations

shall have the meaning assigned to them in the Act.

A repayment of value added tax paid on goods purchased in Conditions.

Malta by non-resident travellers shall be made to such non-resident

travellers when the goods are taken out of Malta to a final destination

outside the Community in the accompanied luggage by such non-resident

travellers before the end of the third month following that in which the

supply was effected, provided that>

(a) the application is made on such form as may be approved

by the Commissioner<

(b) the payment is made of an administrative fee which shall

be directly deducted by the Commissioner from the amount of

repayment claimed<

(c) the goods are officially certified to have been taken out

of Malta at the point of exit, and, in the case of a non-resident

traveller who transits through another Member State or States, an

endorsement that the goods have left the Community<

(d) original fiscal receipts in respect of the purchase of goods

for which repayment is being claimed are attached to the prescribed

form.

These regulations shall not apply to>

(a) consumable items which are wholly or partly consumed

in Malta<

(b) goods exported for business purposes.

Repayment shall only apply to such goods where the value of

such goods purchased from any registered establishment, as shown on

a single fiscal receipt, is not below twenty-five liri.

Approved repayments will be made by draft posted to the

applicant’s address as shown on the prescribed form in a currency of

his choice as selected on the said form.

The Value Added Tax (Repayment to Non-residents)

Regulations, 1999, are hereby being revoked.

Mitbug[ fl-Istamperija tal-Gvern — Printed at the Government Printing Press