VAT Reclaims – Malta



VAT Name :
Taxxa fuq il-Valur Mizjud (VAT)

VAT Number Format :
12345678 (8 characters)


Claim Period : 1st of January to 31st December
Quarterly applications are permitted
Submission Deadline : 30th of June
Approximate Refund Time : Up to 6 months


Permitted Countries :

Claimable Items :

  • Fuel
  • Vehicle Hire
  • Vehicle Costs
  • Road User Charges
  • Travel
  • Accommodation
  • Subsistence
  • Admission Charges
  • Other Costs (such as Hospitality, Publicity, Goods purchased for resale)


  1. Application Form :
    Form 0008/2004 (Link)
  2. Invoice List :
    Must be in Euros
  3. Original Invoices :
    Copies and interim invoices not accepted
  4. Certificate of Taxable Status :
    The certificate must be original and issued within a year before the submission deadline. It must contain the name, address and official stamp of the authorising body, the name and trading/tax address of the claimant, the nature of the claimant’s business and the business/ tax number of the claimant.
  5. Signature :
    Director, president or authorized person


For applications which cover twelve months i.e. the claim period declared on the application form, the claim amount cannot be less than EUR 50.00. For applications which cover less than twelve months, the claim amount cannot be less than EUR 400.00.


Commissioner for Revenue
Value Added Tax Department
16, Centre Point Building
Ta’ Paris Road
Birkirkara BKR 4633

The Maltese VAT authority may require the appointment of a
tax representative to file a VAT refund claim