L.N. 36 of 2011 VALUE ADDED TAX ACT (CAP. 406) Value Added Tax (Refund of Value Added Tax to taxable persons not established in Malta but established in another Member State) (Amendment) Regulations, 2011

This procedure amends regulations concerning the refund of Value Added Tax (VAT) for businesses established in other EU Member States but operating in Malta. It aims to streamline the VAT refund process for these businesses. The amendment affects businesses from other EU countries seeking VAT refunds in Malta. It clarifies the conditions and procedures for claiming these refunds, ensuring fair treatment and simplifying administrative processes.