Persons Claiming Refunds under the 13th Directive

Persons Claiming Under the 13th Directive

A claim for a refund under the 13th Directive is made by a taxable person established outside the European Community, and not registered for VAT in Malta, on the prescribed form, which includes notes on how to complete the application. Such claim is subject to the conditions of Subsidiary Legislation 406.11. The claim shall be submitted to the Office of the Commissioner for Revenue in Malta, within six months from the end of the calendar year in which the tax became chargeable.

Decisions concerning applications for refund shall be given within six months from the date when the applications, accompanied by all the necessary documents required under these regulations for the examination of the application, are received by the Maltese tax authorities.

Where the refund application is refused in whole or in part, the applicant will be notified of the decision in writing. Where no decision is taken within the established time limits, the application is deemed to have been rejected.

Appeals against decisions to refuse a refund application may be made by the applicant to the Administrative Review Tribunal (established by article 5 of the Administrative Justice Act) in terms of article 44 and the Ninth Schedule to the Act.

Any of the parties to an appeal or a reference to the Tribunal who feels aggrieved by the decision of that Tribunal may, by means of an application to be filed within thirty days from the date on which the decision appealed from is notified to him, appeal against that decision on a question of law only.

Link to the rules for VAT refund under 13th Directive - click here.

Link to the Subsidiary Legislation 406.11 - click here.

Link to the application form - click here.

Last Updated 29/08/2025