59 tal-2008 - Regolamenti tal-2008 li jemendaw ir-Regolamenti dwar Taxxa fuq il-Valur Miżjud (Ħlas lura lil Persuni mhux Residenti)

L.N. 59 of 2008

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax (Refund to Non-residents)

(Amendment) Regulations, 2008

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

Value Added Tax Act, the Prime Minister and Minister of Finance

has made the following regulations>

The title of these regulations is the Value Added Tax

(Refund to Non-residents) (Amendment) Regulations, 2008 and they

shall be read and construed as one with the Value Added Tax (Refund

to Non-residents) Regulations, 2004, hereinafter in these regulations

referred to as “the principal regulations”.

For regulation 5 of the principal regulations there shall be

substituted the following>

“5. Repayment shall only apply to goods where the value

of such goods purchased from a single registered establishment

as shown on a single receipt is not below €55 (fifty five euros),

and where the total value of goods purchased as relating to one

departure from Malta to a final destination outside the European

Community in terms of regulation 3 hereof, is not below €315

(three hundred and fifteen euros).”

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

€0.09 (Lm0.04)