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A VAT Refund Guide to 

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How to get VAT Refunds from Malta for your business

Businesses registered in countries outside of Malta can claim VAT refunds on any costs incurred in Malta.
The below information details the requirements needed to be eligible for a VAT refund. This includes claimable expense types, Malta VAT rates, deadlines and claiming periods.

Where is your company based?

EU

based businesses

VAT-registered businesses in an EU member state are eligible to recover VAT on business costs from Malta under the EU VAT Refund Directive.

NON-EU

based businesses

VAT-registered businesses outside of the European Union are eligible to recover VAT on business costs from Malta under the 13th Directive.

Which countries have reciprocity with Malta?

All countries can claim

For a more detailed explanation on what reciprocity means within the scope of VAT, click here:

What expenses are claimable in Malta?

ENTERTAINMENT & HOSPITALITY

Entertainment

0%
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Hotels & Accommodation

7%
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Restaurants

18%

EVENTS

Conferences, Trade Shows & Exhibitions

18%

Training Courses & Seminars

18%

GENERAL EXPENSES

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Goods

18%

Inter-company charges

18%

Office Expenses

18%
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Marketing Costs

18%

Professional Fees & AP invoices

18%

TRAVEL RELATED

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Car Rental

0%
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Fuel

0%
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Public Transport

0%
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Taxis

0%

Additional Information

How far back can your business claim VAT from Malta?
January to December of the previous year
What’s the foreign VAT deadline in Malta?
30 June of each year (Within 6 months of the end of the calendar year in which the tax was incurred)
How long does it take to receive a VAT refund from Malta?
Depending on the complexity of your application and the capacity at the VAT authority, it can take up to 6 months for EU businesses and up to 10 months for Non-EU businesses to receive a VAT refund from Malta

Need help with your VAT refund from Malta?

You don’t have to do this alone. We’ve been helping companies reclaim foreign VAT refunds for over 20 years. We have the knowledge and technology to process your refunds quicker as well as attend to any unforeseen VAT authority queries that may arise.

Download a full international VAT guide and never miss a deadline

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