Persons Reregistered with the Office of the Commissioner for Revenue Claiming Funds under the 8th Directive
A claim for a refund under the 8th Directive is made by a taxable person not established in the Member State of VAT refund but established in another Member State, through the website of the tax administration of the Member State where he is established. Such claim is subject to the conditions of Council Directive 2008/9/EC.
The refund application shall be submitted to the Member State of establishment at the latest on 30 September of the calendar year following the refund period. The applicant is immediately informed, by electronic means, of the date on which the application is received by the local tax authorities. The tax authorities will notify the applicant of the decision to approve or refuse the refund application within four months from the date of its receipt.
Where additional information is requested, the decision to approve or refuse the refund application will be notified to the applicant within two months of receiving the requested information or, if no reply to such request is received, within two months of expiry of the time limit laid down in regulation 20 of the above Legal Notice.
However, the period available for the decision in respect of the whole or part of the refund application shall always be at least six months from the date of receipt of the application by the Commissioner. Where further additional information is requested, the applicant will be notified of the decision in respect of the whole or part of the refund application within eight months of receipt of the application.
Approved refunds will be paid at the latest within 10 working days of the expiry of the above mentioned applicable deadline.
The rules below are intended for taxable person established in any Member State other than Malta as per Subsidiary Legislation 406.10.
The applicant will be notified of the decision by an email and online. Where no decision is taken within the established time limits, the application is deemed to have been rejected.
Appeals against decisions to refuse a refund application may be made by the applicant to the Administrative Review Tribunal (established by article 5 of the Administrative Justice Act) in terms of article 44 and the Ninth Schedule to the Act.
Any of the parties to an appeal or a reference to the Tribunal who feels aggrieved by the decision of that Tribunal may, by means of an application to be filed within thirty days from the date on which the decision appealed from is notified to him, appeal against that decision on a question of law only.
Important Links
Link to the rules for VAT refund under 8thDirective – click here.
Link to the on-line application guide intended for taxable persons established in Malta and registered under article 10 of the VAT Act to assist them to submit the application to the Member State of Refund - click here.
Link to the Council Directive 2008/9/EC -click here.
Link to the Subsidiary Legislation 406.10 – click here.
Link to the application form – click here.
Last Updated on: 23/11/2021