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Value Added Tax Act (Cap. 406) Value Added Tax (Refund To Non-Residents) (Amendment) Regulations, 2008 (L.N. 59 Of 2008 )

VALUE ADDED TAX ACT (CAP. 406)
Value Added Tax (Refund to Non-residents) (Amendment) Regulations, 2008
IN virtue of the powers conferred by articles 71 and 75 of the Value Added Tax Act, the Prime Minister and Minister of Finance has made the following regulations>

Title and commencement.

L.N. 319 of 2004

.

Substitutes regulation 5 of the principal regulations.

1. The title of these regulations is the Value Added Tax (Refund to Non-residents) (Amendment) Regulations, 2008 and they shall be read and construed as one with the Value Added Tax (Refund to Non-residents) Regulations, 2004, hereinafter in these regulations referred to as “the principal regulations”.
2. For regulation 5 of the principal regulations there shall be substituted the following>
“5. Repayment shall only apply to goods where the value of such goods purchased from a single registered establishment as shown on a single receipt is not below €55 (fifty five euros), and where the total value of goods purchased as relating to one departure from Malta to a final destination outside the European Community in terms of regulation 3 hereof, is not below €315 (three hundred and fifteen euros).”

Ippubblikat mid-Dipartiment ta’ l-Informazzjoni (doi.gov.mt) — Valletta — Published by the Department of Information (doi.gov.mt) — Valletta

Mitbug[ fl-Istamperija tal-Gvern — Printed at the Government Printing Press

Prezz#Price

€0.09 (Lm0.04)