L.N. 204 of 2015 – Value Added Tax (Refund to Non-residents) (Amendment) Regulations, 2015

The Regulations are applicable to purchases, made by non-resident travelers, of goods taken out of the Community in their personal luggage on or after the 1st May 2004.

Non-resident travelers are travelers whose domicile or habitual residence is not situated within the Community, who on the day of departure, had been in Malta for not more than six months.

These Regulations are not applicable to:

i. consumable items which are wholly or partly consumed in Malta;

ii. goods exported for business purposes

The following definitions have been amended by means of LN 204 of 2015:

Administrative fee - A fee of €23 or 4% of the repayment claimed, whichever is the higher, is charged by the Commissioner to the non-resident traveler when the non-resident traveler makes a claim for a repayment of VAT directly with the Commissioner and not through an authorised refund operator.

Authorised refund operator - A refund operator is a person who is authorised by the Commissioner that acts on behalf of a non-resident traveler for a repayment of VAT under these regulations.

Commission – The definition of commission has been amended in order to include the following: any commission, charge or any other fee by whatever name and irrespective of how computed, as approved by the Commissioner and charged by the authorised refund operator to the non-resident traveller for acting on the non-resident traveller’s behalf in a claim for repayment of VAT under these Regulations.

Conditions that must be satisfied

A repayment of VAT paid on goods purchased in Malta by non-resident travellers shall be made to such non-resident travellers or to an authorised refund operator acting on behalf of the non-resident travellers, when the goods are taken out of Malta to a final destination outside the Community in the accompanied luggage by such non-resident travellers before the end of the third month following that in which the supply was effected.

Provided that:

a. the application is made on such form as may be approved by the Commissioner (‘Prescribed form”);

b. the payment is made of the administrative fee which shall be directly deducted by the Commissioner from the amount of repayment claimed, when such payment is made directly to the non-resident traveller;

c. the goods are officially certified to have been taken out of Malta at the point of exit, and, in the case of a non-resident traveller who transits through another Member State or States, an endorsement that the goods have left the Community;

d. original fiscal receipts in respect of the purchase of goods for which repayment is being claimed are attached to the approved form;

e. where the repayment of VAT is claimed by an authorised refund operator, in addition to the documents mentioned above, the claim for refund is also supported by additional forms and information as may be requested by the Commissioner;

f. where the repayment of VAT is claimed by an authorised refund operator, the authorised refund operator may charge a commission to non-resident travellers as agreed or approved by the Commissioner.

Minimum limit

Repayment shall only apply to goods where the value of such goods purchased from a single registered establishment as shown on a single receipt is not below one hundred euro (€100).


Approved repayments will be made to the applicant as shown on the prescribed form in a currency of his choice as selected on the said form or in Euro by bank transfer when the payment is made by the Commissioner to an authorised refund operator subject to the written consent of the non-resident traveller.

Provided that a repayment of VAT due to an authorised refund operator shall only be made in so far as the Commissioner is satisfied that any commission charged to non-resident travellers is as agreed or approved by the Commissioner.