VAT mark in Malta is "Taxxa fug il-Valur Mizjudx" or "TVA"

Standard tax rate in Malta is 18% 

with another tax rate:5%

Tax Refund Scope:

• Travel expenses (hotel accommodation, catering, transportation, communications)

• Construction costs of exhibition stand

• Real estate services expenses (leasing, construction, tearing down and repairing of house, intermediary services, employment of auctioneers, architects, lawyers, surveyors, engineers, audit services, property assessments, surveys)

• Development and exploration costs (oil, natural gas, minerals)

• Conditions surveys and research expenses of land and sea-bed (earthquakes, geology, geomagnetism)

• Related expenses of overseas offices, representative offices and liaison offices (house rental, utilities, office furniture, decoration, etc.)

• DROP-SHIPPING (purchasing, transportation and manual operation expenses that produced by purchasing goods from one EU country and delivering to another)

• Import tax

• Subcontract

Non-Tax Refund Scope:

• Tobacco and tobacco products, alcoholic beverages

• Crafts and antiques

• Expenses of renting passenger vehicle

• Entertainment consumption

Minimum Tax Refund Amount:

Quarterly: 400 euro

Annual: 50 euro

Valid Period of Tax Refund:

• In principle, invoice of the current year (subjecting to the date of invoice) needs to submit tax refund application before June 30th the next year; For example: if the date of invoice is December 30th, 2010, this invoice must be submitted to the tax bureau of Malta before June 30th, 2011 for tax refund application.

• In actual operation, tax bureau of Malta accepts the invoices' tax refund application during the past three years. For example: if the date of invoice is January 1st, 2008, it can submit the tax refund application before December 31st, 2010. 

Documents Required for Tax Refund:

• Certificate of Authorization (handled by our company and your company just needs to sign and seal)

• Tax Registration Certificate (handled by our company, signed and sealed by your company )

• Copy of Tax Registration Certificate (with official seal)

• The original invoice (electronic version of the invoice is also acceptable)

Processing Period:

• The processing period published by the tax bureau of Malta is 6 months. Usually Chinese companies can receive the tax refund payment within 6 months after submitting tax refund application.