A business established in Malta will need to satisfy the following criteria to be eligible for an 8th Directive VAT refund:
Procedures and Timeline for VAT Refund Applications under the 8th Directive in Malta
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, our specialised VAT team is ready to support you. With deep insight and extensive expertise in VAT matters, we provide clear guidance and assistance with processes such as filing the 8th Directive refund. We offer all the information and advice you need to navigate this procedure with confidence, allowing you to focus on what truly matters in your business.
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