FAQ

Since 1st May 2004, visitors to Malta who are residents outside the EU and are travelling to a final destination outside the European Community are entitled to reclaim VAT charged on goods purchased for personal and family use during their stay in the Maltese Islands and on which VAT has been paid. If you are a visitor to Malta and you wish to reclaim VAT, you may do so provided you satisfy certain requirements. Claims for refund of VAT cannot be made on items which are wholly or partly consumed or used in Malta or in any other EU Member State. 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 55 Euros and where the total value of goods purchased as relating to one departure from Malta to a final destination outside the Community in terms of regulation 3 hereof, is not below 315 Euros.

If you wish to apply for VAT refunds, you should fill in an application form, copies of which are available at the Customs exit points of the seaport and have it stamped at the last point of departure before finally leaving the European Union. The said application form is to be sent directly in the envelope provided to the VAT Department, Malta along with the original fiscal receipts.

Payment to applicants will be made by draft payable at applicant’s address in the currency indicated in the application form. An administrative fee of 23 Euros or 4% of the refund claimed, whichever is the higher, will be deducted.

In case of difficulty regarding eligibility or application conditions one may contact during normal office hours the VAT Department on vat@gov.mt or telephone number 00356 21499330 – 4.