S.L. 406.10 Art. 3Applicability. [

These regulations shall apply to any taxable person not established in Malta who meets the following conditions:

(a) during the refund period, he has not had in Malta, the seat of his economic activity, or a fixed establishment from which business transactions were effected, or, if no such seat or fixed establishment existed, his domicile or normal place of residence;

(b) during the refund period, he has not supplied any goods or services deemed to have been supplied in Malta, with the exception of the following transactions:

(i) the supply of transport services and services S.L.406.10 IN ANOTHER MEMBER STATE

ancillary thereto, exempted pursuant to items 4(2), 4(3), 4(4), 4(5), 4(6), 5, 6 and 7 of Part One of the Fifth Schedule to the Act and article 70 of the Act;

(ii) the supply of goods and services to a person who is liable for payment of VAT in accordance with article 20 (2) of the Act.