A GUIDE TO VAT REFUNDS
FROM MALTA

Msida, Malta

How to Get a VAT Refund from Malta

This page deals with refunds for cross-border transactions, it does not address VAT refunds where both vendor and customer are based in the same country. If you are travelling to or conducting business with companies in Malta, you may be eligible to claim back Maltese VAT. We have compiled everything you need to know on this page about VAT refund eligibility, Maltese VAT rates, deadlines for claiming the VAT back, the common services with refundable VAT and the processes to recover Maltese VAT.

Who can Claim VAT Refunds?

 

VAT Refunds for EU Companies

If you are a VAT registered company in an EU Member State and have conducted cross border transactions in another Member State where you are not VAT registered then you are eligible to recover the VAT according to Articles 170-171a VAT Directive and following the full rules laid out in Directive 2008/9/EC .

VAT Refunds for Non-EU Companies

If you are a VAT registered company established outside of the EU and you are charged VAT on business activities conducted in an EU Member State where you are not VAT registered, then you are entitled to deduct the VAT through means of a refund from the country where the VAT was paid according to the 13th Directive (69/59/EEC).

Free VAT Recovery Guide

Everything you need to know about recovering taxes from cross-border business activity and travel.

Malta VAT Rates

Standard rate    18%

Reduced rate     7%  – This applies to accommodation

Reduced rate     5%  – This applies to books and newspapers

Deadlines for Claims Submission

For companies outside the European Union
June 30 (Year n + 1)

For companies in another EU member state
September 30 (Year n + 1)

Malta VAT Rates

Standard rate    18%

Reduced rate     7%  – This applies to accommodation

Reduced rate     5% – This applies to books and newspapers

Deadlines for Claims Submission

For companies outside the European Union
June 30 (Year n + 1)

For companies in another EU member state
September 30 (Year n + 1)

VAT Refund Information

 

Retrospective Claims

A company can claim back VAT only from the previous VAT year in Malta.

 

Rule of Reciprocity

An EU claimant can claim VAT from any other EU Member State and recover the VAT according to the Member State of Refund’s local VAT legislation.

Some countries will only grant a VAT refund if the country where your company is registered offers similar refund arrangements, the so-called rule of reciprocity.

Malta applies the rule of reciprocity which means the Maltese authorities will only grant a VAT refund if the country where your company is registered offers similar refund arrangements. However, as there is not an official list of countries that satisfy the condition of reciprocity, it has been possible to obtain VAT refunds for non-EU businesses.

 

Services where VAT Refund is Available

The common services with refundable VAT are:

  • Fuel (only for transport companies)
  • Accommodation
  • Fairs, seminars, exhibitions and related costs
  • Fuel (only for transport companies)
  • Accommodation
  • Fairs, seminars, exhibitions and related costs

Latest VAT Rate Chart

Each countries rules and regulations vary. Our VAT chart gives you details about the recoverable VAT in the different countries.

VAT Refund Process

 

VAT Refund Process for EU Companies

An electronic refund claim is submitted to the claimant’s national tax authority portal providing the following.

  1. Claimants details
  2. Summary of the refund request
  3. Details of each invoice related to the VAT refund application.
  4. Malta request scanned images of original invoices above 1000€ excluded VAT and above 250€ excluded VAT for fuel.

 

VAT Refund Process for Non-EU Companies

An application to the tax authority in Malta shall be sent in original providing the following.

  1. Claimant’s details
  2. Summary of the refund request
  3. Application form
  4. Power of Attorney
  5. Details of each invoice related to the VAT refund application
  6. All original invoices related to the VAT refund must be included with the application and the invoice must be issued with the claimant’s company address on it.
  7. An original Certificate of VAT Status valid during the related refund period and not older

    than 1 year confirming the claimant’s business activities

 

Contact Us

For Additional information regarding the process and how we can assist,

please get in touch with us.

We have local offices to assist you further.

VAT Refund Process

 

VAT Refund Process for EU Companies

An electronic refund claim is submitted to the claimant’s national tax authority portal providing the following.

  1. Claimants details
  2. Summary of the refund request
  3. Details of each invoice related to the VAT refund application.
  4. Malta request scanned images of original invoices above 1000€ excluded VAT and above 250€ excluded VAT for fuel.

 

VAT Refund Process for Non-EU Companies

An application to the tax authority in Malta shall be sent in original providing the following.

  1. Claimant’s details
  2. Summary of the refund request
  3. Application form
  4. Power of Attorney
  5. Details of each invoice related to the VAT refund application
  6. All original invoices related to the VAT refund must be included with the application and the invoice must be issued with the claimant’s company address on it.
  7. An original Certificate of VAT Status valid during the related refund period and not older

    than 1 year confirming the claimant’s business activities

 

Contact Us

For Additional information regarding the process and how we can assist,

please get in touch with us.

We have local offices to assist you further.

Request a Call

Take the 1st step towards maximising VAT refunds.