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Maltese Laws |
VALUE ADDED TAX ACT (CAP. 406)
Value Added Tax (Refund to Non-residents) (Amendment) Regulations, 2008
IN virtue of the powers conferred by articles 71 and 75 of the Value Added Tax Act, the Prime Minister and Minister of Finance has
made the following regulations>
Title and commencement.
L.N. 319 of 2004
.
Substitutes regulation 5 of the principal regulations.
1. The title of these regulations is the Value Added Tax (Refund to Non-residents) (Amendment) Regulations, 2008 and they shall
be read and construed as one with the Value Added Tax (Refund to Non-residents) Regulations, 2004, hereinafter in these regulations
referred to as “the principal regulations”.
2. For regulation 5 of the principal regulations there shall be substituted the following>
“5. 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 (fifty five euros), and where the total value of goods purchased as relating to one departure
from Malta to a final destination outside the European Community in terms of regulation 3 hereof, is not below €315 (three hundred
and fifteen euros).”
Ippubblikat mid-Dipartiment ta’ l-Informazzjoni (doi.gov.mt) — Valletta — Published by the Department of Information (doi.gov.mt) — Valletta
Mitbug[ fl-Istamperija tal-Gvern — Printed at the Government Printing Press
Prezz#Price
€0.09 (Lm0.04)
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URL: http://www.worldlii.org/mt/legis/laws/vata406vattnr200859o2008752