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The VAT Refund Scheme for Foreigners in Malta

Written by: Bridgewest

The-VAT-refund-scheme-in-MaltaMalta’s taxation system is a beneficial one for both local and foreign investors. One of its most attractive features is that it is made of numerous tax exemptions and schemes under which certain taxes can be refunded. One of these schemes is the VAT refund scheme which is available for non-EU companies and citizens. At the beginning of year, the government signed an agreement with the private company in Malta which will administer the system used to refund the VAT to non-EU nationals and which provides for faster payment of the amounts. Our lawyers in Malta can offer more full information on the taxation system of the country.

What does the Maltese VAT refund scheme imply?

Apart from nationals, who can claim VAT refunds for a large number of products, EU and non-EU citizens and companies were also included in the VAT refund program through which they can claim the VAT on items or services purchased in Malta.

In the case of both EU and non-EU nationals, the applications must be filed by the 30th of September of the calendar year following the refund period. The amounts to be claimed are 400 euros, if the application is made for a period of one calendar year, and 50 euros if the application is filed for a period of time remaining from a calendar year.

Through the new agreement signed with the Maltese company, the tax authorities will be able to make the payments sooner starting this year.

Who exactly can claim VAT refunds in Malta?

Companies, sole traders and even individuals who are not registered for taxation in Malta can claim the VAT paid for goods or services acquired here. Not being a Maltese tax resident means in the case of companies:

  • -          not having a business address in this country;
  • -          not having an established presence on the Maltese market, such as a branch office in the case of foreign companies;
  • -          not having a VAT number issued by the Maltese tax authorities.

In the case of individuals, the scheme is available for foreign citizens who do not have a domicile in Malta. Holders of Maltese residence permits can claim VAT refunds but under other conditions.

For complete information on the VAT refund scheme and exceptions from it, please feel free to contact our law firm in Malta. We can also help foreign investors interested in opening companies here.



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