ln_2019_116

Regulations, 2019

4 Articles / Provisions · Malta

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Statutory Text (4 Articles)

Malta Government Gazette — Legal Notice 2019 116 · Gazzetta tal-Gvern ta’ Malta Nru. 20,208– 06.06.2019 — Regulations, 2019

L.N. 116 of 2019

VALUE ADDED TAX ACT

(CAP. 406)

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

Regulations, 2019

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

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

following regulations:-

Malta Government Gazette — Legal Notice 2019 116 · Gazzetta tal-Gvern ta’ Malta Nru. 20,208– 06.06.2019 — Regulations, 2019

The title of these regulations is the Value Added Tax

(Refund to Non-Residents) (Amendment) Regulations, 2019 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".

Malta Government Gazette — Legal Notice 2019 116 · Gazzetta tal-Gvern ta’ Malta Nru. 20,208– 06.06.2019 — Regulations, 2019

In sub-regulation (1) of regulation 2 of the principal

regulations, the definition "non-resident traveller" shall be substituted

by the following

" "non-resident traveller" means a traveller whose

domicile or habitual residence is not situated within the

Community.".

Malta Government Gazette — Legal Notice 2019 116 · Gazzetta tal-Gvern ta’ Malta Nru. 20,208– 06.06.2019 — Regulations, 2019

In regulation 5 of the principal regulations, the words "is

not below one hundred euro (€100)" shall be substituted by the words

"is not below fifty euro (€50)".

€0.09