S.L. 406.11 ст. 4Manner of application.

(1) The refunds referred to in regulation 3(1) shall be granted upon application by the taxable person on the form prescribed in the First Schedule. Such application shall be completed either in the Maltese language or in the English language and shall be submitted to the Commissioner of VAT, Centrepoint Building, Ta’ Paris Road, Birkirkara, CMR 02, Malta, within six months from the end of the calendar year in which the tax became chargeable. If the application relates to a period of less than one calendar year but not less than three months, the amount for which the application is made may not be less than one hundred and eighty-six euro (€186); if the application relates to a period of one calendar year or the remainder of a calendar year, the amount may not be less than twenty-three euro (€23). The Commissioner may round up or down, by up to 10 per cent, the figures resulting from this conversion into national currency.

(2) The application shall contain the following information and, or documentation:

(a) an official certificate drawn up on the form prescribed in the Second Schedule completed either in the Maltese language or in the English language, and endorsed by the competent authority of the country where that taxable person is registered for VAT or where he exercises his economic activity;

(b) the original valid invoices and, or valid importation documents.

(3) Refund may not be granted:

(a) with respect to refunds to taxable persons not established in the territory of the Community, under conditions which are more favourable than those applied to Community taxable persons;

(b) on supplies made by that taxable person where his business would, by its nature, be treated as exempt without credit if such business had been carried on in Malta.