CfR Guidelines on VAT Refunds to Travellers

The Office of the CfR has published guidance on certain procedures relevant to the process of refunds to non-EU travellers of VAT paid on goods exported by them outside the EU in their accompanying luggage. The Value Added Tax (Refund to Non-Residents) Regulations (S.L. 406.13) regulates the refund of an amount not exceeding the Maltese VAT paid on such goods, provided certain criteria are satisfied.

View the guidelines here.