Businesses in non-EU countries that incur Maltese VAT on business expenditure may be able to claim a refund of this VAT from the Office of the Commissioner for Revenue.
To be eligible to make a claim the following conditions must be satisfied:
- Ìý
•ÌýÌýÌýÌý The business must be registered for business purposes in a non-EU country.
- Ìý
•ÌýÌýÌýÌý The business must not be registered, liable or eligible to be registered for VAT in Malta.
- Ìý
•ÌýÌýÌýÌý The business must have no place of business or other residence in the EU.
- Ìý
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Web page updated on 17 Mar 2025 17:45