S.L. 406.13 Art. 3Conditions.

A repayment of value added tax paid on goods purchased in Malta by non-resident travellers shall be made to such non-

resident travellers or to an authorised refund operator acting on behalf of the non-resident travellers, when the goods are taken out of Malta to a final destination outside the Community in the accompanied luggage by such non-resident travellers before the end of the third month following that in which the supply was effected, provided that:

(a) the application is made on such form as may be approved by the Commissioner;

(b) the payment is made of the administrative fee which shall be directly deducted by the Commissioner from the amount of repayment claimed, when such payment is made directly to the non-resident traveller;

(c) the goods are officially certified to have been taken out of Malta at the point of exit, and, in the case of a non-resident traveller who transits through another Member State or States, an endorsement that the goods have left the Community;

(d) original fiscal receipts in respect of the purchase of goods for which repayment is being claimed are attached to the approved form;

(e) where the repayment of value added tax is claimed by an authorised refund operator, in addition to the documents mentioned in this regulation, the claim for refund is also supported by additional forms and information as may be requested by the Commissioner;

(f) where the repayment of value added tax is claimed by an authorised refund operator, the authorised refund operator may charge a commission to non-resident travellers as agreed or approved by the Commissioner.