S.L. 406.10 Art. 8Contents of a refund application.

(1) The refund application shall contain the following information:

(a) the applicant’s name and full address;

(b) an address for contact by electronic means;

(c) a description of the applicant’s business activity for which the goods and services are acquired;

(d) the refund period covered by the application;

(e) a declaration by the applicant that he has supplied no goods and services deemed to have been supplied in Malta during the refund period, with the exception of transactions referred to in regulation 3(b)(i) and (ii);

(f) the applicant’s VAT identification number or tax reference number;

(g) bank account details including IBAN and BIC codes.

(2) In addition to the information specified in sub-regulation (1), the refund application shall set out, for each invoice or importation document, the following details:

(a) name and full address of the supplier;

(b) except in the case of importation, the VAT identification number of the supplier, as allocated by the Commissioner in accordance with the provisions of article 10 of the Act;

(c) date and number of the invoice or importation document;

(d) taxable amount and amount of VAT expressed in the currency euro;

(e) the amount of deductible VAT calculated in accordance with regulation 5 and the second paragraph of regulation 6 expressed in euro;

(f) where applicable, the deductible proportion calculated in accordance with regulation 6, expressed as a percentage;

(g) nature of the goods and services acquired, described according to the codes in regulation 9.