Claiming Input VAT

A taxable person, duly registered under article 10 may be eligible to claim back VAT which that person incurs on his expenditure subject to the following conditions:

• The expenditure has been or is intended to be wholly used by him in the course of furtherance of his economic activity – this means that VAT incurred on non-business-related expenditure cannot be claimed back;
• The expenditure is incurred for the purpose of making supplies which entitle input VAT recovery (as referred to in article 22(4) of the VAT Act); and
• The additional conditions and limitations set out in the Tenth Schedule to the VAT Act are also satisfied, ex: being in possession of a valid tax invoice, the particular expenditure is not blocked in terms of item 3 of that Schedule, etc.
  

Once a person registered under article 10 has concluded that he has satisfied all conditions to claim back VAT, he can claim back VAT which he incurs during a particular VAT period within the VAT return for that VAT period. Such persons should ensure that VAT is claimed in the correct VAT period to which it relates.

VAT Refunds

For more information on VAT Refunds to Taxable Persons not established in the Member State of Refund but established in another Member State [8^th Directive], click here.

For more information on VAT refunds to taxable person not established in the territory of the EU Community and not registered for VAT in Malta [13^th Directive], click here.

Last Updated 14/01/2026