A business established in Malta will need to satisfy the following criteria to be eligible for an 8th Directive VAT refund:
The claimant must be a taxable person registered for VAT in Malta
The claimant must not have any establishment in the EU Member State where the VAT was incurred
During the refund period, the claimant must not have supplied goods or services in the Member State where the VAT was incurred, other than for certain specific transport services
The application for a VAT refund under the 8th Directive must be submitted through a prescribed form in Malta through the web portal of the Malta Tax and Customs Administration (MTCA). The application should include detailed information about the expenses for which the refund is being requested ideally including copies of relevant invoices. It is crucial to provide accurate and thorough details to prevent delays or denials of the refund application. .
Applications (one application per Member State) in respect of invoices dated 2023, should be submitted by not later than 30 September 2024.
If the Member State of refund does not accept the refund application, it is required to notify the claimant of its decision within four months of receiving the application. If additional information is requested, the decision period may be extended.
If a refund application is rejected, the claimant has the right to appeal the decision. The appeal must be submitted directly to the competent authority in the Member State of refund i.e., not through the web portal of the MTCA.
How can we help?
At PwC we have a team fully dedicated to VAT matters. If you need assistance or advice with filing the 8th Directive refund or seek additional information, our team is available to provide any support you may need in this procedure.
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