L.N. 357 of 2009 VALUE ADDED TAX ACT (CAP. 406) Value Added Tax (Refund of Value Added Tax to taxable persons not established in Malta), Regulations, 2009

These regulations establish the rules and procedures for taxable persons who are not established in Malta to claim refunds on Value Added Tax (VAT). This ensures that businesses operating across borders can recover tax paid on certain transactions in accordance with national and EU tax principles. The rules apply to non-resident taxable entities seeking to reclaim VAT. It outlines the specific administrative requirements and eligibility criteria necessary to process these tax refunds successfully.