S.L. 406.10 Art. 5Refunds.

(1) The Commissioner shall refund to any taxable person not established in Malta any value added tax charged in respect of goods or services supplied to him by other taxable persons in Malta or in respect of the importation of goods into Malta, insofar as such goods and services are used for the purposes of the following transactions:

(a) transactions referred to in Article 169(a) and (b) of Directive 2006/112/EC;

(b) transactions to a person who is liable for payment of VAT in accordance with article 20(2) of the Act.

(2) Without prejudice to regulation 6, for the purposes of these regulations, entitlement to an input tax refund shall be determined pursuant to the conditions laid down in the Tenth Schedule to the Act.