204 tal-2015 - Regolamenti tal-2015 li jemendaw ir-Regolamenti dwar Taxxa fuq il-Valur Miżjud (Ħlas lura lil persuni mhux residenti)

L.N. 204 of 2015

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax (Refund to Non-residents) (Amendment)

Regulations, 2015

BY VIRTUE of the powers conferred by articles 71 and 75 of

the Value Added Tax Act, the Minister for Finance has made the

following regulations:-

The title of these regulations is the Value Added Tax

(Refund to Non-residents) (Amendment) Regulations, 2015 and these

regulations shall be read and construed as one with the Value Added

Tax (Refund to Non-residents) Regulations, hereinafter referred to as

"the principal regulations".

Sub-regulation (1) of regulation 2 of the principal

regulations shall be amended as follows

(a) for the definition "administrative fee" there shall be

substituted the following

" "administrative fee" means a fee of twenty-three

euro (€23) or four per cent of the repayment claimed,

whichever is the higher, charged by the Commissioner to

the non-resident traveller when the non-resident traveller

makes a claim for a repayment of value added tax directly

with the Commissioner and not through an authorised

refund operator;"; and

(b) immediately after the definition "administrative

fee", as substituted, there shall be added the following new

definitions

" "authorised refund operator" means a refund

operator authorised by the Commissioner that acts on

behalf of a non-resident traveller in a claim for a

repayment of value added tax under these regulations;

"commission" means any commission, charge or

any other fee by whatever name and irrespective of how

computed, as approved by the Commissioner and charged

by the authorised refund operator to the non-resident

traveller for acting on the non-resident traveller’s behalf in

a claim for repayment of value added tax under these

regulations;".

Regulation 3 of the principal regulations shall be Substitutes

regulation 3 of

substituted by the following

the principal

regulations.

"3. A repayment of value added tax paid on goods

purchased in Malta by non-resident travellers shall be made to

such non-resident travellers or to an authorised refund operator

acting on behalf of the 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 the administrative fee

which shall be directly deducted by the Commissioner

from the amount of repayment claimed, when such

payment is made directly to the non-resident traveller;

(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 approved form;

(e) where the repayment of value added tax is

claimed by an authorised refund operator, in addition to the

documents mentioned in this regulation, the claim for

refund is also supported by additional forms and

information as may be requested by the Commissioner;

(f) where the repayment of value added tax is

claimed by an authorised refund operator, the authorised

refund operator may charge a commission to non-resident

travellers as agreed or approved by the Commissioner.".

Regulation 5 of the principal regulations shall be Substitutes

regulation 5 of

substituted by the following

the principal

regulations.

"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 one

hundred euro (€100).".

Regulation 6 of the principal regulations shall be

substituted by the following

"6. Approved repayments will be made to the applicant

as shown on the form approved by the Commissioner in a

currency of his choice as selected on the said form or in Euro by

bank transfer when the payment is made by the Commissioner

to an authorised refund operator subject to the written consent

of the non-resident traveller

Provided that a repayment of value added tax due to

an authorised refund operator shall only be made in so far as the

Commissioner is satisfied that any commission charged to non-

resident travellers is as agreed or approved by the

Commissioner.".

€0.27