VAT REFUND IN MALTA:
ALL NON-RESIDENTS ARE ELIGIBLE FOR REFUND
a) Refundable expenses:
All expenses related to the firm activity, except for: invoices of bar/restaurants, taxi, car rental.
b) Suitable documents:
Original DKV, UTA, ESSO, FINA, SHELL, IDS, LOMO invoices.
Original paid cash INVOICES (NO RECEIPTS) of Diesel refuellings showing the following details:
- SUPPLIER'S STAMP
- DESCRIPTION OF THE PURCHASED GOODS
- QUANTITY OF LITRES REFUELLED
- TAXABLE AMOUNT
- VAT AMOUNT
- TOTAL PAID AMOUNT
- COMPLETE HEADING OF PURCHASER FILLED IN BY THE SUPPLIER, IN THE SAME WAY AS THE INVOICE HAS BEEN WRITTEN (e.g.: IF THE INVOICE IS WRITTEN BY HAND, THE HEADING OF PURCHASER, AS WELL, MUST BE HANDWRITTEN BY THE SUPPLIER – NO STAMP ALLOWED)
- DATE AND NUMBER OF INVOICE
- VAT RATE 18%.
N.B.: INVOICES WITHOUT ABOVE-LISTED DETAILS WILL BE REJECTED BY THE MALTESE AUTHORITIES.
c) Registration for the electronic VAT refund system
d) Forwarding of the documents:
Quarterly/six-monthly or yearly as soon as You get Your purchase invoices . We advise You to send the invoices before 31st March of the following year to our office.
e) Minimum VAT amounts:
Yearly application: € 50,00
Quarterly/six-monthly application: € 400,00