S.L. 406.11 Art. 3Refunds.

(1) Without prejudice to regulations 4 and 5, the Commissioner of VAT shall refund to any taxable person not established within the territory of the Community, subject to the conditions set out below, any value added tax charged in respect of services rendered or movable property supplied to him in Malta by other taxable persons or charged in respect of the importation of goods into Malta, in so far as such goods and services are used for the purposes of the provision of services referred to in regulation 2(a) and (b).

(2) Without prejudice to regulations 4 and 5, the Commissioner of VAT shall refund to any taxable person not established in Malta but in the territory of the Community, subject to the conditions set out below, any value added tax charged in respect of services rendered or movable property supplied to him in Malta by other taxable persons or charged in respect of the importation of goods into Malta, in so far as such goods and services are used for the purposes of the supplies referred to in article 22(4)(c) of the Act or for the purposes of other supplies than those mentioned in the Refund of Value Added Tax to Taxable Persons not established in Malta Regulations, which taxable persons are established in the territory of the Community and who realise only in Malta operations allowed by these regulations, for which they should not register in Malta under article 10 of the Act.

(3) Refunds to taxable persons not established in the territory of the Community shall be made with the exception of refunds of input VAT related to electronically supplied services provided by taxable persons registered in the territory of the Community under the special scheme referred to in Part Seven of the Fourteenth Schedule to the Act.

(4) The Commissioner may, by means of a notice in writing, require the appointment of a tax representative, with the exception of taxable persons established in the territory of the Community and taxable persons providing electronically supplied services referred to in subregulation (3).